I appreciate your comments about the loopholes that have been closed, and this type of thing. I would observe that some of those are not necessarily loopholes in the sense that something was missing. They may represent shifts in policy, where Canada now has this position that these types of practices should not be permitted. But certainly there has been a lot of activity to try to close these perceived loopholes with a view to improving the integrity of the system and making sure that less escapes the system where the position is that it shouldn't be leaving the country without paying tax.
On May 8th, 2014. See this statement in context.