Thank you, Mr. Chair.
Thank you to all our witnesses. I don't normally sit on this committee; I'm filling in, and it has been very interesting.
Just from listening, one issue that has come up quite often—and I heard this from Mr. Michel—concerns providing a mechanism to allow people who have cheated to come back into the system. These are people who have left. We've lost this income; it's not coming back. It almost seems that we have a demographic both in the U.S. and in Canada whereby people are getting to a point where...well, the baby boomers aging. I guess that's where it is. And their parents are.... There seems to be a new-found conscience, I guess, or their scruples are coming back to haunt them. They almost want to come clean before they die, or they want to make sure that the next generation doesn't get caught into some kind a problem that they've caused for them.
Have any countries out there, or has anything that you know of, caused or put something forward that would allow them to maybe disclose...? I'm not going to say a tax holiday, or a penalty-free time, but has there been anything where we say, okay, for two years they can come forward, and their past indiscretions will be recognized, but they won't get the heavy stick right away that Ms. Glover was talking about? I mean, after that, if they still try to avoid that, they will get hit hard. There's no question. There has to be a penalty. But for a year, maybe two, maybe three...I don't know how long it would take.
Are there any examples out there where this has been implemented? And what were the results?