It was raised as an issue, but our main concern was with foreign-owned Canadian companies. What they would do in their corporate structure was move debt into Canada. There were very few benefits to Canada by doing that. One can argue there is a difference between a Canadian-owned corporation that invests abroad...and then ultimately there can be some benefits back to Canadian shareholders.
I think we had examples in some of our audits. Most of the examples we had were U.S. corporations, but U.S. corporations that have a Canadian subsidiary. If that Canadian subsidiary has debt, perhaps even to the parent company, and then invests abroad, and the interest is deducted in Canada, well, the benefits are not ultimately going to come back to Canada.