Again, there is some legitimate usage by Canadian individuals and others. For instance, if you have foreign business operations around the globe, and maybe you have multiple homes around the globe, presumably you'd have offshore bank accounts. I think that's probably the rare case, and you're right that this is used mainly to avoid.
Sometimes they're used for asset protection--going back to the multinationals' captive insurance companies--but asset protection is perfectly legal as well. You set up a trust in an offshore account. Maybe you want to protect it from the spouse, as somebody mentioned earlier, but typically it's from certain business creditors. I don't think we should try to stop usage, but from the multinational aggressive avoidance perspective, the government has undertaken a lot of initiatives with respect to the accounting profession. Enhanced disclosure could help. We could have avoided the Nortel-type situation if firms and their accountants were disclosing to the marketplace what they were up to, if there had been greater transparency. Then Canadians would have yanked their moneys out, presumably, earlier from Nortel. But in terms of evasion, I don't think you can stop people from using it, because this is a free country and you can put your money wherever you want, as long as you follow all the laws.