Mr. Brown, this is Dean Del Mastro again.
There was a comment made a few minutes ago that interest deductibility would always be claimed in Canada, and that to crack down on double-dipping would thus not be effective. That's not in fact the case. The interest deductibility will always be taken in the country with the highest-tax jurisdiction, which would have the biggest benefit to a multinational corporation.
Advantage Canada specifically spoke about our moving towards the lowest taxes in the G7. That would clearly not lead to all debt being claimed in Canada. Would you agree?