At its core, this is about tax fairness, making sure that all Canadians, corporations included, pay their fair share, making sure that they don't cross the line between avoidance and evasion. As a former corporate lawyer, this was obviously an ongoing discussion. On any mergers and acquisition deal, you had to make sure that there was a tax plan in place. That was more tax avoidance than tax evasion.
My question is for Mr. Cockfield. It goes to the core of the issue that you have come out pretty aggressively against the CRA. I'm not going to disagree with you on the fact they don't do a good job in prosecuting Canadians who try to evade tax internationally. Specifically, in your experience, this wealth of experience that you have in international taxation, what jurisdiction gets it right? What country would you say that Canada or the CRA could model itself after?