If it's tax avoidance, again, I think that's addressed in our domestic FAPI regime. Canada already taxes income through that regime, whether it's in a tax treaty country like Barbados or in a non-tax treaty country like the Cayman Islands.
Again, I'm failing to see the connection between Bill C-82 and.... I think what you're getting at is that you would like to see our foreign affiliate regime expanded, but that's separate from our treaty network. That's more a question for the Department of Finance and whether they ought to believe in their FAPI regime as is, or to expand it to other areas.