Mr. Chair, I would say a couple of things about that comment and question.
The first is that it's absolutely true that the complexity of what we have to deal with is growing. There's complexity in the Income Tax Act, but there's complexity in the business structures that are out there too. That could be both domestically and certainly as you get into multinationals operating in an international sphere. We have to make sure that we have the people and the tools to enable us to deal with that complexity.
I think that at the moment we do. One could always do more with more, but if I look at ourselves and compare us to other jurisdictions around the world, I think we have a good level of resources to try to uncover what's happening in those complex structures.
It is true that when we have to audit or review one of these complex multinational structures, they are complicated, and they do take time. We have to make sure that we exercise due diligence. We focus our resources on the places where the greatest risk is, and I think we're doing a good job of that.
The only other thing I would mention, because you've talked about it, is that there's a really important international component to this, and that is making sure that we're co-operating with other tax jurisdictions in this battle. That can come through things like information exchanges and making sure that where we have a multinational, we are exchanging information on activities in different jurisdictions to enable us to get a better picture of what's going on. We look to try to co-operate with other jurisdictions.
Sometimes there can be tension there, because one jurisdiction's tax revenue is not able to be realized by another jurisdiction, but we're seeing more activity at that international level through the OECD and other structures, where we are focusing our administrative activities on getting the right information, having the proper discussions with jurisdictions and multinational firms and, as Ted mentioned, not only uncovering tax revenue in cases we're looking at, but sending a signal to firms and businesses out there that we are actively investigating this area. Hopefully, it will be a deterrent to using these kinds of offshore structures in the future.