Thank you very much, Mr. Chair, and thank you very much to our witnesses today.
My first question is in terms of TIEAs, tax information exchange agreements. When we negotiate FTAs, should we be making the FTAs conditional upon negotiating or ratifying TIEAs at the same time? It strikes me that having FTAs with Canada, for some developing countries, is quite an attractive proposition, given our position within NAFTA, and there may be developing countries that want access to the Canadian market but may be reticent to do a TIEA.
Should we be making that a condition of ratifying our FTAs with countries? Would that be advisable?