The chair is telling me that I have one minute left.
Mr. Kepes, you said that the legislation had to be applied very clearly. In any case, this interpretation comes from the courts, given that tax legislation does not set out the criterion of the object and the spirit.
I think you had an opportunity to study the Antle case, which involves a Canadian couple that established a tax avoidance strategy using a trust in Barbados. In this case, the court found that their stratagem was very far from the spirit of the law.
Do you have any comments on that?