Thank you, Madam Chair.
I don't mean to target you, Mr. McGowan, so forgive me for directing my questions to you again.
From my limited knowledge of taxation, I gather that the CRA’s goal is to make sure the government gets its due by enforcing tax rates. Earlier, you explained the difference between tax avoidance and tax evasion. I don’t want to get into an ethical debate, but as I understand it, the reason for introducing a policy or regulation is to achieve a desired outcome. We were discussing the tax exemption for income from countries with loose tax systems, and you said that one of the objectives of section 5907 of the income tax regulations was to help multinationals compete on a level playing field in those jurisdictions. However, doesn’t that have the adverse effect of encouraging more and more multinationals to use the regulation in order to evade paying taxes? Is that something you adjust for or measure?