I want to focus a little bit on tax evasion versus tax avoidance. Specifically, I want to look at the areas studied, which were aggressive tax planning, offshore insurance, RRSPs, stock dividend value shifts, and tech wrecks.
Initially, would they not have been legal, i.e., classified as tax avoidance as opposed to tax evasion? Then, based on the diligence of the Canada Revenue Agency in going to Finance Canada and saying, “Hey, look what we uncovered”, Finance Canada made legislative and budgetary changes that made these items illegal. Therefore, they are now classified as tax evasion as opposed to tax avoidance. I want to understand that relationship from your perspective.