Again, I think in all four cases, Panama, Paradise, Bahamas and Isle of Man, 100% of the taxpayers' names were risk-assessed by the audit function. Based on the facts, the current jurisprudence and current Canadian law, we believe we took whatever action we could. In the case of Isle of Man, every single taxpayer who was found to be non-compliant with Canadian tax law has been put through audit, and both tax and gross negligence penalties are being levied. I would say that the facts of that situation have driven the CRA response.
On June 16th, 2020. See this statement in context.