Each claim is reviewed by the auditor when the return comes in. They apply a program, consistently, that reflects the standards of the legislation. As they come across transactions that beg questions, they will escalate the matter. At the end of the day, we will determine whether this transaction meets or doesn't meet the requirements of the legislation. Why? Because some of the dozens of factors that may exist may vary from transaction to transaction.
On July 15th, 2008. See this statement in context.