The agency would be better able to give you that information, but I would presume that most of the transactions would be through corporations.
As we mentioned here, though, there are the questions of the trusts that are established offshore. There can also be, of course, non-residents who are working and earning income in Canada and who are not paying their fair share of taxes here as well.
The tax auditors have to be well-versed not only in international taxation, but also in industry specifics. I know they are working quite closely, in fact, with other countries—the U.S. and some of the European countries as well—to identify some of these tax issues and some of the more aggressive tax planning measures that people may be putting in place.