I will try to respond to that question.
We don't have estimates of tax gap per se or the amount of revenue that perhaps has not been declared by individuals. There's an argument to say there is no set methodology at this point to estimate the amount of taxes in terms of a tax gap. In 1999 the Auditor General did a study of the economy and looked at different academic research and studies over a 17-year period. They found the estimates ranged anywhere from 3% to 20% of GDP because of all the differences in assumptions and methodologies and so on.
We are aware that investment offshore has increased significantly over the years, but we would note that increased offshore investment does not mean increased tax avoidance in the same amount. As I mentioned earlier, Canada is part of a global economy, and corporations have diversified investment strategies, both domestically and internationally. We don't have a view as to where they invest--those are issues of tax policy--as long as they comply with our tax laws and report their income.