I'll take the last part of the question, the disability tax credit, and then I'll just turn to my colleague, Ted Gallivan, to comment on the offshore activity.
On the DTC, you're right. Last year we did conduct a review of applications that came in during a certain time frame, and certain of those were deemed to be eligible after review and certain were not. About 900 people, as you mentioned, were found to be still ineligible after the review. We have heard from a number of those people—about 600, I believe, is the number, but I'd have to verify that—and we are looking at options of what to do about the other 300. Normally if we do a review within the agency—say, we undertook on our own to look at a case that was denied, and we feel that it still should be denied—we wouldn't proactively communicate but we are looking at options in this case to make sure that we do the right thing.
Maybe I'll just ask Ted to comment on the first part of the question.