Okay.
This committee has also discussed the concept of residency, because the corporations which use tax treaties to repatriate tax-free dividends must in fact be located in Barbados. That is stipulated in the regulations.
However, witnesses that have appeared before us, including a professor whose name I've forgotten, have told us that it is not always obvious that these corporations have offices in Barbados where the real decisions are being made.
First of all, did you look into this issue? Do you know whether the Canada Revenue Agency does this type of check when carrying out its audits, or does it simply rely on companies acting in good faith?