That's a very good answer.
You looked at the position taken by Switzerland. We are not talking about corporate bums here. We don't expect Switzerland to be a country of corporate bums. Yet you say that, as regards information exchange, the documentation requirement is “stricter”. What I would like you to clarify is the term you've used. Does the word “stricter” mean that it's not as easy for the CRA to obtain information from them? It's not “stricter” in the sense of being able to catch them quicker.