Thank you, Mr. Chair.
I would say the biggest change is that there are a number of countries...and I'll use one as an example, the Isle of Man, which was one of the first five countries that Canada negotiated with. The Isle of Man was considered a tax haven and they truly wanted to change the way they were seen in the international community. There are a number of countries, the Isle of Man is one of many, that have wanted to legitimize their economies and wanted to be seen well in the international community.
I would say over the last five years or so, that is probably the biggest thing, that a number of countries have stepped to the front and genuinely want to change the way things work.
The biggest challenge, I would say, Mr. Chair, is that taxpayers and their advisers continue to use every way to impede giving the CRA access to information. So we do spend a lot of time and resources going to court, trying to force institutions and entities to give us the information. It's a very slow process, so I've learned in my job to be very patient. It's a long game, but we now have the tools in place to deal with those issues.