I have just a 10-second comment on Starbucks. I guess the question is whether there's any proof of unfair competition to the extent that if Starbucks is selling coffee at $3.00 a shot, does that mean the local retailer is being prejudiced? That would be a question I would like to know the answer to before Starbucks is criticized for how it structures its international affairs. If it does lead to unfair competition, it's definitely an issue.
With respect to automatic exchange, how that would work on the ground is that someone—a snowbird—would walk into a bank in Florida and ask to open a U.S. bank account, that U.S. bank would report to the IRS, and the IRS would report to the CRA. That is how automatic exchange works today between Canada and the U.S. Then of course, you're catching an awful lot of innocent people, who are having that information provided to the Canada Revenue Agency, because every Canadian snowbird who opens up an account is going to be reported. You have an enormous amount of information that would be flowing from one country to another. That's how the automatic exchange would work.
You would just end up having to extend it to each one of the countries Canada would have those agreements with. Presumably those countries have entered into these TIEAs, which only allow for information on request, because there's a balance between not allowing the government to go on a fishing expedition and trying to capture everybody who has an account in Miami.