The odds of getting caught imply tax evasion rather than tax avoidance, I think, but maybe I'm getting that wrong.
These provisions don't deal with tax evasion. If what you are doing is hiding money offshore and not reporting it, that's already against the law. These provisions don't deal with that. That's what the Canada Revenue Agency does in terms of trying to track that down.
In the 2007 budget we have proposed other measures dealing with tax information exchange agreements with other countries and with the effects of not having either a treaty or a tax information exchange agreement, otherwise known as a TIEA. The proposals are very interesting in that they offer a carrot, if you will, to encourage countries to enter into TIEAs. They get effectively some of the same benefits they would have had they entered into a tax treaty. On the other hand, if they don't enter into the TIEA, then foreign affiliates of Canadian corporations that carry on business in those countries would have to report their income in Canada on an accrual basis.