As I mentioned earlier, there are times when we will seek advance tax rulings on behalf of our clients. That's pretty rare.
To your second question, in the way the tax law in Canada has changed, and the way the world on tax law has changed, there are two elements. There is business taxation for multinationals, and there's taxation for individuals.
In Canada, multinational corporations are expected to pay the tax that is owed in Canada on the profits that they make in Canada. To this day, there still is a lot of use of non-resident jurisdictions outside of the Canadian tax system, and that is fine by government policy as long as the income earned in Canada by the multinational corporation is taxed in Canada.
For individuals, with the way the world has evolved today, including some of the legislative changes around non-resident trusts that took place in 2013 and a final change in 2014, individual citizens of Canada are expected to pay tax in Canada on their worldwide income regardless of where it's earned.
That's the way the rules have evolved. That's the way the system has evolved. As you know from filing your tax return—hopefully within the last few days—on the second page you have to actually tick off whether or not you have more than $100,000 worth of property located outside of Canada. It's on that basis that our plans are effective today.