I don't want to go outside my area of research, but specifically any revenue generated in Canada should be subject to Canadian taxation. And anyone who uses any of these methods to avoid taxes legally due in Canada is committing tax evasion and should be prosecuted for that.
Offshore financial centres should not be used to shelter income legitimately earned in Canada. It should be legitimately taxed in Canada. So if I'm a company in Canada earning money, I should pay taxes that are legally due. If someone is using an offshore centre to hide that, that in my opinion is going too far.
But then it becomes very complicated. The question I deferred on earlier had to do with transfer pricing. When you have these very aggressive transfer-pricing strategies that allow companies to move profits from one jurisdiction to another, I think that's where the issue is. I don't think the issue is with offshore financial centres.