My questions are for Monsieur Martin.
For ordinary Canadians, tax rules are of course clear, strict and enforced, and oftentimes audits are done. Multinational corporations with offshore subsidiaries have the option of using offshore tax havens. You spoke about them being complicated structures that are costly to put in place, so naturally they wouldn't be available to ordinary Canadians or even small businesses in the mid-market space in our economy.
On that basis, do you believe that Canada's current tax system treats all taxpayers equally?