The hypothetical is that income earned in Canada is somehow transferred to an affiliate in an offshore jurisdiction, or intellectual property, or R and D, or patents, and that kind of thing. It would become evading taxes when people use these creative structures to move these assets or this income out of the Canadian environment into an offshore jurisdiction to avoid taxes that are legal within the Canadian context. That's an example, and it's hypothetical.
I don't know of any specific examples where that's happened, but that's an example of where these offshore jurisdictions are used to shelter income or assets that should be taxable in Canada.