Hopefully, this will balance out an earlier question that I wasn't able to finish as well.
There's a constant balancing act between competitiveness—we want our businesses and our multinationals to succeed when they're competing in foreign markets—and a desire to not facilitate inappropriate tax avoidance and erode the Canadian tax base.
We've seen several measures over the last few years—they're very technical, so I won't get into them—trying to respond to planning that had arisen and that had inappropriately eroded the Canadian tax base.
We have, at the Department of Finance, in the tax policy branch, a team of economists. We work very closely with our economists and lawyers to help ensure that in markets in which Canadian multinationals compete, they compete on a level playing field, so the best business ideas can win.
We consult regularly with businesses. For each of our tax measures, we consult somewhat continuously throughout the year, gathering feedback, making refinements to our proposals and trying to ensure they meet their objectives as efficiently and effectively as they can.