We do not go into the kind of analysis of offshore that is being referred to. What we are really looking at is what the government does to protect the tax base when schemes or transactions are clearly designed only to avoid tax, when it is clear that there is no business reason.
We have the examples of the trusts, for example, where shares in a company are moved off to Barbados or another tax haven, are sold, and the gain is not taxed in Canada, and that is the sole purpose of doing that—those are the kinds of transactions we were focusing on here—or where multinational corporations are essentially dumping debt into Canada. We're recommending that the government really needs to understand what these transactions are, where the abuses can be occurring, and to take the measures to prevent them.
There obviously could be very legitimate reasons for people to do this, to stimulate business, but the studies aren't there. This is a question that's been around for a very long time—