I have a lot of reservations as to the voluntary disclosure program that is used in Canada. This puts me in mind of the voluntary opting-in of provinces in other areas. Isn't there a problematic permissiveness in the fact of not having any sanctions? You said earlier that the real value of cumulative interest would be so enormous that people won't want to disclose anything.
Is there a lack of leadership on the part of tax authorities in Canada, plain and simple?