I do not have Mr. Rajotte's report in front of me, but I can say that the sections of the Income Tax Act that set out penalties for third parties have been in existence for several years. It is possible that Mr. Rajotte said that it was fairly difficult—let us admit it—to prove that financial institutions, for example, directly participated in a fraud or helped taxpayers commit fraud.
I can also assure you that we regularly impose penalties on people who help others implement a strategy to avoid paying income tax. The penalties imposed on third parties are similar to those concerning tax havens. This is something that we apply fairly regularly.