There are actually enough laws and regulations for the Canada Revenue Agency to get the information they need. If there's a transaction going through Barbados or Ireland or wherever Canada has a double tax treaty, there is already legislation on exchange of information and there are provisions in the treaty to provide that information. My concern, I'd call it—and I do this for a living—is that I just don't see the results or the efforts on the evasion side on the ground. I know the Canada Revenue Agency has increased the number of auditors, for example, in their tax avoidance area. They have hundreds of auditors looking at tax avoidance. They have centres of excellence dealing with international transactions. But I don't know if that's translating to what's known as the special investigations or the enforcement division within the Canada Revenue Agency. That's their internal police department.
On February 26th, 2013. See this statement in context.