If I could just add to that, I mentioned in my opening statement that there are basically two objectives of the system we have for taxing foreign income. One is to make sure that Canadian companies are competitive in the global marketplace but we're doing so in a way--at a reasonable cost--that we're not giving away the domestic tax base.
With respect to double-dipping, I see that more in the first objective. That is, allowing Canadian companies to be competitive means ensuring that they're playing on a level playing field with other global companies. If they have the ability to engage in such transactions as well, for the reasons Robert is articulating, then to deny that benefit to Canadian companies is to take away from one of the objectives the system is intended to generate and to do so in a way that it does not, in itself, reduce or take away from that first objective: reducing the domestic tax base.