From a tax authority perspective, exchange of information is becoming increasingly important and reciprocity is increasingly important, so at the G20 level, a direction is being given, coordinated by the OECD, for jurisdictions to share information.
The most recent budget talked about country-by-country reporting for multinational corporations. You have certainly seen in the coverage of the Panama papers that the CRA has engaged its treaty network with other jurisdictions to share information. For those global networks to work, everybody has to play by the rules. As a tax administrator, I take Canada's role very seriously, as do my colleagues in other countries. It's by all of us respecting our legislation that we can make the regime work globally, because global tax concerns are what we're faced with.
To go back to the question of whether there is there a breach, the most serious consequence from a tax administration perspective would be on our ability to apply the law. The question of a lawsuit isn't a tax authority question. The tax authority question is that we would be cut off globally from sources of information, and that would be very damaging to our ability to operate.