I think perhaps we are overestimating the demand amongst foreigners for filing Canadian ATIPs, but the principle is simply that Canadians are the ones who are taxpayers. Accountability and transparency are triggered by the fact that they are the ones paying for it, so it would seem logical to us that they would have first priority. As mentioned by the commissioner, if a foreigner wants to file a request, they can get a Canadian agent to file it for them. That is fine, but if there's an additional cost involved, I think it's reasonable that they pay it since they are not also contributing through the tax system.
With respect to the sensitivity of the information, I think we probably have less concern there, because if it's information that could be released to a Canadian, it would obviously be released publicly anyway. It would be hard to envision information that would be sensitive if released to a foreigner but not to a Canadian citizen, so I don't think that's our biggest concern. It's just a question of priority, in terms of who gets to move up the line faster.