Thank you, Mr. Chair, my question is somewhat along the same lines as the one that Mr. Calkins asked.
In some countries, banks transmit the information directly to the IRS. What kind of filter does the Canada Revenue Agency have before it sends the information it receives from the banks to the Americans? When a bank decides to transfer information to the Americans, does it go through automatically? Is information sometimes withheld? If so, to what level and to what extent?