Essentially, yes. What we are saying is that in order to protect the tax base, government, Finance, and the Canada Revenue Agency have to be aware of the schemes that are being put in place and where abuse can occur. They need to track this quite rigorously, and the review in 1997 was very good because it went through a lot of that.
It's probably time to update all of that to see what legislative measures are required in order to address those issues.