Certainly, Mr. Chair.
Once we identify, from an international aggressive tax standpoint, that certain schemes could affect Canadian taxpayers, we look at those schemes and identify particular points that we think are relevant for our audit community to look at when they're doing audits. For example, that could be a taxpayer who is using a country that has a very bad track record with exchange of information or has a very low tax rate or is using offshore trusts. There are a whole series of issues.
When our auditors begin looking at a particular file, they will look at it to see if any of those issues are in play, at which point they will scrutinize the aggressive international tax that exists.