I will make just two quick points vis-à-vis offshore. First of all, it's not just the agency's opinion that these matters take longer. The Income Tax Act provides three additional years for the agency to finalize compliance work with respect to transfer pricing, offshore assets and offshore trusts, so the complexity is recognized.
The second thing is that I think we're confusing the burden of proof. When there's a credit claim—whether it's a multinational or a regular taxpayer—the CRA provides 90 days for somebody to substantiate a credit, because the burden of proof is on the taxpayer. When it's an offshore income situation, the burden of proof is on the agency, so in the interests of fairness you actually want the agency to spend more time to get that information, because the burden of proof is on our auditors to substantiate that income should have been paid, and that's why we're taking additional time. I know it can seem like we're giving them a break, but actually more time in the saddle for our auditors is yielding a more appropriate tax reassessment.