Thank you, Mr. Chair.
It's been a very interesting conversation this morning and a little bit different from what we've had thus far. All our guests who have been in front of us have indicated the difference between avoidance and evasion. I like to use a simple example. Buying an RRSP is a tax planning system that's an avoidance. Taking advantage of tax credits that are available, whether it's for your kids' fitness tax credit or whatever they are--those are tax avoidance issues, and I think most people understand that.
But when we talk about evasion, they think of other things, and based on the conversation today, I think the area gets greyer and greyer instead of clearer.
Professor Cockfield, you teach tax law at Queen's. Is that correct?