To me, it's not simple. First I have to state, on the advice of the Department of Justice, that I can't comment on specific taxpayer situations.
What I will say is that the CRA examines every case based on its facts. The Isle of Man situation has been applied. There could be variations in the approach by the taxpayer, and those facts may vary.
Finally, our work on this matter is far from done. There are files active before the courts in respect of tax assessments that we've levied. There's action in front of the courts with respect to obtaining additional names. Our minister announced on April 11 that we're pursuing all Canadians who have interactions with the Isle of Man to risk-assess those transactions. So our work is far from done.