I don’t know of any, but I see that Mr. Ward is nodding, so I’ll let him answer.
However, it is often said that we need to be part of a critical mass, otherwise we cannot act. Personally, I think we could put in place minimum legislation, meaning that the Government of Canada could pass a law stating that it will tax companies based on their consolidated balance sheet, and that this law will come into effect on the day that a certain number of countries in the Organisation for Economic Co-operation and Development, representing a certain percentage of the overall population, pass a similar law.
