That's a fair question, and it's certainly the case that we do want to be attentive to the system we've got in place to essentially help CRA in its ability to enforce Canada's laws.
First and foremost, I'd say Canada has a self-assessment system. For the most part, honest Canadians declare their income and pay their taxes. For those who don't, writing more rules doesn't necessarily help in terms of tax evasion. If you write another law saying you really, really owe the tax, that doesn't necessarily advance matters. For the group who seek to evade tax, it's necessary to put in other rules that come about it in a different way, or give Revenue more information that allows them to try to identify these taxpayers.
Now in the context of international tax, which I think is the focus of today's discussion, I identified a few different things in my opening remarks. We have had foreign reporting rules for a number of years. They aren't rules requiring a declaration of income; they require a declaration of the existence of foreign assets, as another way of trying to get at this thing.
We've had rules for some time that deal with the taxation of investments in so-called foreign investment entities—