If I understood correctly, there are currently 990 ongoing audits of Canadian taxpayers who have money abroad. For the cases specifically linked to the Panama Papers, there were 150 audits ongoing as of December 31. We also carried out several criminal investigations, some of which led to searches a few weeks ago.
To answer your question, I would say that the Canada Revenue Agency has adopted a global approach, both for civil cases and for criminal investigations. As for the criminal investigations, I am sure that this will lead to some legal proceedings. Our investigations always take a certain time. I cannot discuss the amounts we may be able to recover following the audits. In addition, different countries use different methods in that regard.