Thank you. I'll just take a moment to elaborate a little bit on what we have in the international context. There are obviously others that apply domestically.
There have been foreign reporting rules that have been in place for a number of years and these are not, as I said earlier, declarations of income but rather simple declarations of the existence of foreign assets, which can be used as an indicator for the Canada Revenue Agency as to whether to conduct further investigations to determine if all income associated with those assets is being reported.
We also have rules in place dealing with investments in so-called foreign investment entities—offshore mutual funds and the like—where a tax is payable if the investment was tax motivated. There are proposals pending. There were some modifications to these in the 2010 budget to tighten our non-resident trust regime to ensure that people don't...not evade, because these are people who are seeking to be compliant with the law, but in terms of making investments in non-resident trusts, that a fair amount of tax is paid even when investing outside of Canada through a non-resident trust.
And finally, in the 2010 budget we have a proposal to institute new reporting obligations for those who participate in aggressive tax transactions. If the transactions with which they're involved have some confidentiality agreement with the adviser or the promoter, or there is a fee associated with it that is based on the tax plan working or not or being successful or not, or if there is any sort of insurance or coverage in case the thing fails, those criteria, together with having a tax avoidance transaction in the first place, will impose a positive reporting obligation on the taxpayer, and in some cases on their adviser or promoter, in order to declare the transaction to CRA and again for CRA to now have the leg up, if you will, to investigate further.