Look, no minister of finance wants to throw the baby out with the bathwater, and I'm sure this minister of finance doesn't want to do that either.
This is a technically difficult area. At the same time, it is annoying, it is revenue loss, and it brings the belief of Canadians that we have a fair tax system into question when there are some practices that actually go on. The great difficulty is to try to contain those practices that are clearly abusive and not within the spirit of the act, while ensuring that the act does encourage Canadian companies to grow globally. That's the very difficult technical job of actually writing the law to accomplish the goal that I think the minister stated, to stop what appear to be abusive transactions.
All I can say is, from my own experience, that is something that we definitely ought to go at, but it's not going to be so easy from a legal, law-writing, regulation-writing perspective, and the minister is perfectly aware of that.