Gabe and I have talked about this a little bit in terms of the need for clarity around whether we're talking about tax avoidance or tax evasion. Tax havens are used for all kinds of purposes. Some of them are less than desirable for the tax system and fall into the evasion camp. Others would probably fall into avoidance, and some might well be absolute legitimate uses.
We have a robust set of rules right now around the way foreign income is taxed. There are taxing rules and there's also a robust set of disclosure rules. I encourage Parliament and the Department of Finance to always be looking at those rules and to consider whether they serve the purpose of the country.
You heard Mr. Porter earlier today say that the OECD is looking at the whole area of profit shifting and base erosion. Those are current things. I'm not sure that we need more rules.
I'll make this observation. In all of my time practising, I think I only ran into one instance where I saw somebody who I thought was a tax evader and I immediately didn't do anything with him. But every time I have repairs done to my house, somebody comes to the house and offers to do it for cash and they won't charge me GST or HST.
I think the focus on tax havens is important, and base erosion and profit shifting, but my personal view is that I wonder if sometimes we shouldn't be looking inside the country as much as we look outside.