Progress depends on the specifics.
I agree with the various measures that you've mentioned. I do agree that those are all various measures to combat the improper use of offshore companies and to ensure that Canada's collecting more taxes. I do agree with that.
In some cases, I would say those rules are excessively complicated and could use some reining in. However, I do agree that, through mandatory disclosure and all the various other changes, it provides more access to information, and therefore, as Alex MacLean was mentioning last week, the CRA having an ability to better risk manage their audits and focus their attention.
Lastly, I think a question was asked earlier about whether companies are being audited appropriately. I'd just note that, in my experience, every large multinational has continuous audits. Everything they do is carefully audited.
The T1134 reporting is excessively broad and, if anything, should be carved back because it's so complicated and there's so much information provided to the CRA that I think a lack of information is not an issue.