On the basis of that conclusion, in particular, the Minister of Finance announced, in the 2008-2009 Budget Speech, a two-pronged initiative to fight against ATP schemes: the first in terms of the tax administration and the second in terms of fiscal policy. [...] Truffles (1998 and 2006) By placing the residence of a trust in a different province from the one where the beneficiaries reside, the ATP scheme commonly known as the Truffle allowed provincial tax to be avoided by taking advantage of the flexibility of the system applicable to trusts, which, briefly, allows for an election as to which of the trust or the beneficiary assumes the tax relating to th [...] The simple ratio between the number of taxpayers and the number of audits that the tax administration can carry out each year shows that, without indicators to attract the attention of the tax administration to a specific ATP scheme, the risk that the taxpayer will be subject to a tax audit is rather low. [...] As the law currently stands, since the application of the general anti- avoidance rule does not involve penalty on the taxpayer, the negative consequences of participating in an ATP scheme are limited to the withdrawal of the tax benefit sought by the taxpayer. [...] Of course, and it is normal, the usual interest costs, calculated on the difference between the amount of tax payable by the taxpayer, without the ATP scheme, and the amount of tax he initially paid, taking the ATP scheme into consideration, are added to the loss of the tax benefit to the taxpayer.