I believe we did provide a departmental response to the Auditor General in relation to the 1992 and 2002 reports. It does boil down, at its most fundamental, to a policy question for Parliament as to whether we should have an exempt surplus regime where we do or don't impose an additional Canadian tax on the active business income generated by foreign affiliates of Canadian companies.
The considerations that I think have led to the development and the institution of an exemption system in Canada are to, first, not tax the profits as a matter of international competitiveness, and second, not impose a tax on their repatriation to Canada, to make it more neutral and to facilitate the payment of the profits back to Canada.