Thank you, Mr. Chairman.
I would like to take this opportunity to welcome our clerk back from her vacation, on behalf of all members. I hope she had a wonderful time. I do not know if her return has anything to do with the beautiful unanimity that we enjoy today in this committee. Let us hope it will last.
Returning to our subject, I have a question that deals not so much with the bill as such, but more with tax avoidance in general. In previous meetings of this committee we had several presentations which discussed extensively the issue of double dipping. Members of the committee were told how this scheme works and what kinds of strategies are being used.
Officials also talked about a method called tower structure in English. I do not remember the word in French. Could one of you explain this instrument and tell us how it allows, on a practical level, a corporation to reduce the tax it pays?