I have a question on that. To follow on your comments, Mr. Ernewein, when you talked about the 93 treaties and the number you have dealt with, I do have concerns with the wording used, like “fundamental values”. What does that mean? There are a lot of definitional aspects in there.
Are there any other tax treaties that we have which would include language like that, and start to specify acts like the Charter of Rights and Freedoms? Are there any other tax treaties that actually have that kind of language in them?