That is correct. That is what the revenue role is. That is the common law in Canada. You will find that principle in the U.S. tax treaty. You will find that principle in the mutual assistance tax treaty. You will find that in principles of public international law. Nothing should have changed. This agreement could be seen in conjunction with that. That's a simple fix that I would be very happy to speak to you about how to make that happen.
On May 13th, 2014. See this statement in context.