Thank you.
That leads me to my next question. It relates to the disclosure of gifts. You have, I think quite rightly, identified that the penalties for these violations are so immaterial in relation to people's ability to pay. In fact, some have even suggested that the more wealthy you are, the less susceptible you are to influence or corruption, that somehow $40,000 is not material if you can write a cheque and make it go away.
How would you care to comment on section 23's disclosure of gifts at a $200 threshold versus the anti-avoidance in section 18, which clearly states that people should not be engaged in activities that would circumvent the spirit of the act, essentially, or the obligations of the act?