Thank you.
As far as the sharing or the restriction as to where we can share information, I can't think of too many cases where we cannot openly share information with the CRA if we are engaged in a joint investigation with them. Typically that is the requirement. If we are engaged in a joint investigation, we are certainly able to share information, which we come into possession of, with the Canada Revenue Agency.
Where the information would be limited or restricted is where there would be no joint investigation. But if there is an indication that there is an avenue for tax evasion or tax fraud involved in the investigation, it's one of those matters we would still refer to the Canada Revenue Agency. So I'm not quite sure what the previous witnesses may have been referring to.