Well, yes. Again, I'm influenced by the U.S. experience, but I think we make a huge mistake in trying to put a one-size-fits-all rule out there so that we treat these tax havens the same as Japan. To me, that's tying one arm behind our back.
The other thing we do in my country—I can't speak for Canada—is we systematically starve the tax administration function of resources, which makes it very difficult in a very complex modern world to enforce the laws. That's an independent problem.
If someone wanted to do tax reform in the United States, my first choice would be to give some more money to the Internal Revenue Service.