With respect to tax avoidance, when we talk about tax avoidance or tax minimization, almost all governments on earth have some form of that, including the Canadian government. If we look at the RSP program and RESPs, they are effectively tax avoidance regimes. Those are useful tools for Canadians as far as saving for their retirement and for their children's education is concerned, and it's something that is fully encouraged by the Canadian government and others. When we talk about the extreme of that, about regimes set up for the purposes of facilitating the evasion of taxes, that's where we have to look at multilateral frameworks and the government's ability to share information.
On March 21st, 2013. See this statement in context.