Canada is one of 95 jurisdictions that have agreed to the international standard for exchange of information, including providing access to bank information. We also have an extensive network of tax treaties. I think we're one of the largest, with 87 treaties in force.
I heard you respond to my colleague's question, talking about the Barbadian tax treaty, in response to his question about how effective tax information exchange agreements are. Can you highlight what is the difference between a tax treaty and a TIEA?