To answer your question, for this commission I studied more about the Canada-Hong Kong treaty, as I explained earlier. I know we have to sign an agreement to avoid double taxation, because there is taxation on business income in Hong Kong, but I find it sad that the treaty we put in place is not adjusted to the fact that in Hong Kong there are no taxes on interest, dividends, and capital gains, and there is no withholding tax.
So this is sad, and I find it a bit sad as well that in both the Taiwan and the Hong Kong agreement, the exchange of information is on demand, which is not adapted to the reality in 2016 of the decision that the Canadian government took regarding the automatic exchange of information. I do understand that we can adapt all this, but since it seems to be so important for the Canadian government to agree to the automatic exchange of information, I would expect that it would have been written clearly in the agreement, and the protocol would not exclude the automatic exchange from the agreement itself, let's say in the Taiwan arrangement.