Mr. Chair, I guess I would suggest that probably CRA can give you much more detail about how these operate, but we did identify that CRA has a number of ways of detecting aggressive tax plans.
Referrals from auditors of the income tax rulings directorate were certainly one of those. We've identified the directorate as a source of business intelligence, particularly because they give advance income tax rulings, which would help them get some insight into the types of tax plans that people are considering. Again, we identified it as one way that seems to be effective for the CRA to gain the knowledge of the types of tax schemes that people are putting in place.