I'll put it at the level of policy objective. That issue, of course, was raised in the context of FATCA, as an example. The first step, I think, is to determine whether the agreement between Canada and another state—here the United States—for tax purposes is trying to achieve a legitimate purpose. In the case of FATCA, the objective was to avoid tax evasion, which is a legitimate purpose.
In general terms, first, the purpose must be identified. Is it a legitimate purpose? Then, ensure that the information that being shared is consistent with that purpose and does not go beyond that purpose. If you follow these rules, yes, the information of certain Canadian individuals or companies may be shared, but it will be because an analysis will have been made that there is a valid policy objective to be achieved and that no more than what needs to be shared for that purpose is shared.