In the Globe and Mail article by David Israelson, "CRA Zeroes In On Tax 'Treaty Shopping'," Alan Rautenberg comments on efforts by the CD to prevent major companies from using tax havens. Will Osler also comments in the article on the importance of resource companies fully understanding the method used to finance its corporate transactions and how that financing will be treated by the Canada Revenue Agency. Will is quoted, "The implications of getting it wrong can be pretty severe. You don't get your deduction".