I'm obviously not an expert on Canadian tax policy, but I can measure the impact of tax policy based on the somewhat anecdotal evidence of who calls us for legal advice and what problems they have. We have seen a significant uptick in the number of cross-border family issues, for example where one spouse would be a Canadian citizen and one would be an American citizen. There are tax compliance problems on both sides of the border. I think there is a much heightened sensitivity in the professional community in Canada and among the taxpaying public that the risk of getting caught from having not complied with the tax laws has increased.
