First, I would tell you that I think Canada is actually doing on its own, unilaterally, a very good job. We have a general anti-avoidance rule, and you see the rules that are introduced in Bill C-4. I think the issue on an international basis is the ability of these different countries to collaborate where there are asymmetries between the rules of one country and another. At the moment I think the OECD has, while it's an ambitious plan, the only approach that will properly address this area.
In my view, Canada has to be very careful to not jump the gun in this area because, at the end of the day, there's still an issue of our tax system being competitive with other countries, and we want to make sure that we do things collaboratively and in a coordinated way. So that would be my comment to you.