Yes, and to return quickly to your earlier comments, when I teach tax law I tell my students that, if they have an RRSP, they are engaged in tax avoidance—that is a registered retirement savings plan, like many of your constituents have, presumably. That is legal, but your constituents are right to be confused. I've been studying this my entire professional career and I'm still confused. At some point, the tax planning becomes so egregious, so aggressive that one needs to take steps to curtail it, to potentially punish or at least sanction the advisers as well as the taxpayers who take it up. It is confusing. It's not an easy area, and that's why the crown may be reluctant but, as I mentioned, it has to go after these bad apples for precedential value at a minimum. It has to go after them, prosecute them, and get successful convictions. That's something we have a terrible record at in our country.
