Thank you.
Thank you to the witnesses today.
I have a question for Professor Loomer.
You mentioned that Parliaments in the past have failed to introduce changes to the Income Tax Act, and you identified the Income Tax Act as being the most effective way to bring about change in reducing tax avoidance. If Parliaments continue not to be able to change the Income Tax Act, do you feel tax avoidance is going to increase, stay flat or decrease because of some of the international efforts?