There are many. We certainly have, as I mentioned, a variety of specific anti-avoidance rules, and those have been increased.
Tax laws are very complicated, and reading them is difficult. Trying, as much as we can, to make those simpler would be a good thing, but it's challenging, and I know that. It's easy to say, “Let's make them simpler,” but you're dealing with complicated international structures.
Underlying it, our exemption system favours Canadian-based multinationals. Here's the best analogy I could give: You say the speed limit in your neighbourhood is too high at 60 kilometres per hour and you decide to pass a law to reduce it to 40 kilometres per hour, but you say that for someone who drives a Canadian-made automobile it is unlimited. So—
