That's true, and the Canada Revenue Agency's website has a page devoted to convictions where they show the last three months of convictions. Maybe this would be something for the committee to get information on in terms of the referrals that are coming from the RCMP or FINTRAC, or even, on the convictions page of the CRA, how many of them actually involve offshore...?
There may be an issue—whether it's resources or training or just plain desire—that it's easier to get the low-lying fruit than it is to get those complex international tax evasion transactions. They're just very hard to find. I sympathize with the committee. And I sympathize with the CRA, to be honest. It's not like finding a body in a room where you can do forensics and you know that a crime has happened. Tax evasion, by definition, is deceit.