I can speak to the United States, and Mr. Sohmer can speak to Canada.
The U.S. approach was to require a taxpayer to pay six years' worth of tax and interest and a surcharge penalty on the tax on the income earned in the foreign accounts, plus 20% of the highest balance in the accounts over the previous six years.
The demographics and the amounts varied. I would say that our clients who have been put into this program have paid anywhere from 30% to the high 40%s, or maybe even 50%, of their foreign account back to the IRS for global peace. I think it's one of the situations where if the penalty is set too high, people will balk. But it needs to be set high enough to recognize the fair point that most people do in fact pay their taxes, so people coming in must feel some pain for having done what they did.