So, your being here is not very useful, since you say that you cannot disclose information regarding Canadian clients who do business in Panama. In addition, I don't think that this is a hypothetical example. The truth is, you say that you will disclose information to Canada, but you have little information and you hide behind the law by saying that you cannot disclose information that you do not have.
Mr. Michel, I want to take advantage of your experience, since you talked about U.S. disclosure laws and measures. Do you feel that Canada should resort to much more aggressive enforcement in dealing with this situation or set penalties similar to those in the United States that apply to tax evaders?