Maybe before responding to your question, I can say that Costa Rica didn't vote this legislation. I was not aware of it. Costa Rica is now fully compliant with all the standards, and of course has put an end to bank secrecy so there is no death penalty for that. I'm not even sure there is a death penalty in Costa Rica in general.
That said, Canada obviously is not a tax haven in any sense. Just the opposite, Canada is trying to improve its competitiveness, which I think is good policy, while ensuring companies and individuals comply with their legislation. Canada is also supportive of the work we are doing to improve the standards to ensure taxes on profits are paid where the profits accrue.