The Canadian tax system is based on the principle of responsibility of the individual taxpayers to make the proper declaration of taxes payable. We do whatever we need to do to assist them. If you've been on our website, we have publications and we work with tax professional groups to make sure the information is out there.
Certainly if there is a change in tax policy, both the Department of Finance and the CRA make efforts to communicate that change so that people are not caught by surprise. In our determination of any penalties or adjustments, we obviously look at timing issues around that to try to be aware of that.
You were also referring, in the latter part of your comment, to challenges today of people paying taxes owed. I mentioned earlier that we have some flexibility under the act to work out payment arrangements to help people. But at the end of the day, a tax debt is a tax debt. Taxpayers expect other taxpayers to pay their taxes, and that's what we have to accomplish.