Further to Mr. Thibault's question, the image I'm getting is that the larger the potential tax liability, naturally the greater the motivation to hire the expertise necessary to develop avoidance strategies. We're not discussing whether they're illegitimate or legitimate, simply the fact that they are available to those who have the resources to put into providing them.
What I have in my mind is an image of Revenue Canada with a bunch of checkers players trying to fight against a bunch of chess players at the corporate level. No matter how you train those checkers players, what I'm concerned about is that once they become great chess players, they'll be hired by corporate Canada to be chess players for them. Is that a legitimate concern?