Revenue Canada does it for people who have investments in investment properties. They can't re-mortgage their investment property and use the money for personal purposes, so the logic doesn't.... Why do corporations have to be exempt where individuals have to be accountable to the CRA? It's probably more complex for individuals, who don't have a proper set of books, who don't have a CFO or even any basic accountants on their staff. The logic doesn't hold, I'm sorry. I think that's one of the solutions.
I don't want to spend too much time, but I'd like to ask maybe you and Mr. Raizenne, what are the tax structures, what is the tax planning, what are some of the structures that are being put in place now in your firms from an accounting point of view and that of law firms? For corporations that come to you for tax planning advice, are you suggesting that they go and invest in tax havens, or are you more leaning toward places like Barbados that are lower income, or perhaps Ireland? What is the tendency there?