With apologies, I will respond in English. My French is not very good.
In short, there is nothing wrong with investing in tax havens, or companies investing in tax havens, so I agree with that remark. We must remember that corporations are not people. Taxes paid by corporations are ultimately paid by the shareholders, the investors, or by the employees or other stakeholders.
I think having corporations overpay for their taxes particularly in a multinational environment puts them at a competitive disadvantage and makes it more difficult for Canadian multinationals to compete internationally with others. From that perspective, I think it's important that between the source country where income is ultimately earned and the resident's country, and let's say that's Canada, we don't have additional layers of tax along the way. We need neutrality to allow the income to flow up to the investors and the shareholders. That is what funds not just our pensioners, but also our shareholders and our capital markets.