I'm not certain of the question, but let me answer both interpretations I may have. One is whether or not we ought to have these tax information exchange agreements with so-called tax havens. To us, the unambiguous answer is yes. They're the countries that in the past have been of concern in terms of concealment of income and bank secrecy laws, so tax information exchange agreements that overcome them are important—in fact, that's largely the objective of the exercise in which we've been engaged for the last few years.
The other possible answer is on whether or not we should have tax treaties with countries that don't have tax rates similar to ours. We think that question has effectively been answered in what's been done by successive governments for many years and has been advanced with tax information exchange agreements, which is to say that Canada's policy in respect of international taxation is that we don't tax business income earned by foreign companies owned by Canadian multinationals. We don't do that for competitiveness reasons. And in that regard, it does not matter what the tax rate in the other country is.