There is a ton of grey area in the application of legislation and our rules, but whether things constitute aggressive avoidance or evasion in different areas, 50% of Canada's foreign direct investment overseas is in the finance and insurance sector and 25% of our foreign direct investment is in countries that are considered to be tax havens in those ways. Certainly they're being used to avoid taxes in Canada in different ways, and there are complex arrangements around the world to do that.
On February 7th, 2019. See this statement in context.