Thank you, Mr. Chair.
And thank you, witnesses, for attending this morning.
I'd like to focus in on part 5 a little bit further, if I could, and pick on something that I think Mr. Cook referred to just recently in response to Ms. McLeod, and that is the issue of foreign tax credit generators for international tax avoidance.
My question is, how is it working? How is it intended to work? And what is the fiscal impact expected to be?