I have another question.
In your document, it says that the Canada Revenue Agency is heading the seven-country working group on tax havens. You said in this connection:
[...] dealing with compliance challenges associated with the abusive use of tax havens.
We will be at the OECD next week. Is there a status information paper that you could give us? Does abusive use only affect illegal situations or does it include the massive use of a tax treaty that is not necessarily illegal, but that obviously constitutes a significant case of tax avoidance?