That's a very complex question. It's very difficult. I think when we approach any investigation we look at where the information is lawfully accessible. I think tax havens, from my experience, provided a block because the road ended; your investigative avenues ended at that point.
I know when working with Revenue Canada we are restricted to what information we can get from them. The Criminal Code only allows it under basically three areas of investigation: drugs, terrorism, and organized crime. One of the things I'd like to see is the ability to request tax information from Revenue Canada by way of affidavit for all indictable offences under the code. Specifically, in my work now it's for frauds. For one single improvement, that would be my suggestion.