This is really tied in to the previous point. When I look at the situation, I look at what the CRA has in comparison to other countries. Mr. Gallivan laid out what the CRA has been doing recently, and there's more coming. There's more mandatory reporting and that sort of thing.
I think the biggest thing is access to information. That's a key part of tax treaties, the ability to share information with other countries. That is happening with country-by-country reporting and that sort of thing. There is more discussion going on among tax administrators around the world. I think that's a key part. Penalties are obviously important, but I think also transparency as well. In addition to the international reporting, we're also looking at a corporate registry in Canada.
I think you have to look at all of these things combined. I don't think there's one magic solution to the issue.