The difficulty is that the Income Tax Act is very clear in the manner and circumstances under which a person can furnish confidential taxpayer information. The circumstances under which they can do that is under a tax treaty or a listed international agreement. So that is a procedural point that is muddied.
And the second part of that is that the tax treaty we have is built on a very strong, centuries-long foundation: public international law and common law on the revenue rule. This accord, or whatever it is, appears to not have considered that. It's just something to think about and something to consider, whether the Government of Canada has a relationship with the United States that would counter that—