Could you perhaps build on that, Mr. Cockfield, if you can?
It seems to me—and not being a CPA or a lawyer—that even the professional standards are only applied after a scheme, say, is deemed illegal, but when you get into the law of it, and I think this might be somewhat of a silly or exaggerated example, but if you look at the Criminal Code and you look at an egregious offence, let's say assault or murder, it doesn't specify all of the ways that somebody would have to murder somebody for it to be deemed illegal. It's the end result and the spirit of the law.
Again, from the testimony I'm hearing and everything we're talking about, it seems like here's the letter of the tax law and anything that's not in black and white is the way, perhaps, that all of these loopholes can be created. Why does it seem that tax law is applied in an absolute letter of the law way, and that if all of these examples of schemes or loopholes are not explicitly laid out, the spirit of the law and the outcome are weighted differently than—again, my perhaps exaggerated example—in other areas of criminal law?