Just audit, for example. We do transfer pricing audits with large corporations under section 247 of the act. You can look up transfer pricing, and basically what we're trying to say is that when there are related entities with cross-border transactions.... And they are occurring all the time. It's a globalized economy. Canada is not operating in isolation. Virtually all large corporations have some degree of foreign entity involvement, either as Canadian subsidiaries...or vice versa.
We look at all of the transactions of large corporations. We audit every large corporation in Canada, using transfer pricing legislation and other things. If we find that there are non-arm's-length transactions there, we will audit and assess. There's normally not a prosecution in those cases, rather there's an assessment and a payment. We'll use our system of tax treaties, first of all, to eliminate double tax that occurs as a result of that, and secondly, to the extent that we need information, we get that information through the exchange of information provisions in the treaties.
We've talked here this morning, or Brian has, about engaging in tax exchange information agreements with havens. By definition, those are areas with which we don't have treaties. But Canada has an extensive treaty network, 86 treaties globally, and we use them all the time to get information.