I want to come back to your recommendations, because my time is almost up now.
You make four types of recommendations. First of all, you say that TIEAs should include a regular review mechanism in order to avoid fast tracking. The second, third and fourth recommendations deal with key indicators. In your fifth recommendation, you say the Agency should do its job and undertake a review of tax treaties. As we say, some of them go back to 1960. Yet very few people in this room today were actually around in 1960. The sixth recommendation is that, if talks do not result in a protocol, the government should “take the necessary action to repudiate the convention”.
Has Canada ever repudiated a tax convention?