I would say it's getting more and more difficult for the rich to use the types of structures you're referring to. We have better tools to address them. We have better information exchange, which perhaps my colleague Adrianna could address in a few minutes. We have a more comprehensive regime, and we have good audit resources.
Challenges exist, and I think it's true that there are barriers to entry, if you will, to attempting that type of structure, but there's much more risk in undertaking that type of structure today than there was decades ago, so I'm optimistic about the agency's ability to attack the types of structures you refer to and ensure that the appropriate amount of tax is paid in Canada.
The common—