I'll start this time.
I would rank Canada's system as being relatively favourable, more favourable than a lot of the other systems that other countries have throughout the world. In many respects the system that Canada has, in particular its exemption for foreign business income and the safeguards it has to protect the tax base, are those that a number of other countries today are looking to emulate to a large degree. You have countries such as New Zealand, the U.K. most recently, saying that they are looking at studying and moving toward more of an exemption type of system, in many respects much like what Canada has.
In various types of studies of transactions that could take place in an international arena, comparing where would a favourable jurisdiction be to have as the top company, Canada has come out very well on those types of studies, with respect to the U.S., with respect to some of the other European countries. It's tough to kind of categorize it specifically, but I would say overall it's very favourable.