Thank you, Chair. It's my pleasure to be back here at Finance. It's a little bit of a déjà vu because I recall when I was still on the committee previous to the past election, we were studying tax evasion programs then. I think it's interesting the committee is still looking at it. But anyway, I appreciate the presentations today.
I do have a couple of questions. I'll start with our lawyer friend. There's a question that I had previously. To me, when somebody says tax avoidance—I buy an RRSP, I'm technically avoiding tax by delaying it, by paying it when I retire. So I'm more interested in the evasion aspects. But your profession was somewhat criticized by a professor from Oxford. As a tax lawyer, and a taxer, what is your actual responsibility to the people of Canada? If somebody comes in your office, and says “we would like to do this”, what is your legal responsibility in terms of advising clients? I don't want specifics, but give me a general, if you could.