Thank you. That is a very important question. The matter of tax havens is one of the G20's highest priorities. I should point out that the G20 presently has a priority process chaired by the senior associate deputy minister, Mr. Macklem, and the head of this committee. So, working with France, a process was put in place last month that is due to wrap up in January, I believe. Its goal is to...
investigate the consistency of implementation of the new principles that were agreed on in Pittsburgh for tax havens and to identify those that are inconsistent, that would allow crossing that line that you rightly made between avoidance and evasion, and do not provide sufficient information for appropriate remedial action.
That is a priority that's being addressed, and Canada is involved through the Department of Finance. It goes back to Mr. McCallum's question earlier in terms of division of labour. There are resources in the department that are on that. We're aware of the issue, but that's their responsibility and they're active on it.