I can't really get into the specifics. I'm not quite sure how to respond directly to that question, because I don't know what the specifics of the situation would be. I think what has to occur in all circumstances is that through the complaints inquiry process and the investigation, the facts of the situation have to be laid out. Part of our challenge here is that this tax law is so complex, determining what is acceptable and unacceptable tax planning can be a challenge.
In any case like that, there would have to be an investigation to determine if it did err on the side of bad judgment and there needed to be some sanctions put to it. But we have to get back fundamentally to the root cause of all of this, which is that we are dealing with a system that continues to grow in complexity, that is international in scope, and that we really do need to think about having a full review of it. We need to think about how we are entering this dialogue between CRA and the taxpayers and the tax preparers, to make sure that tax payers and tax preparers fully understand and can interpret some of this very complex law.