I can only speak to the particular area that I am familiar with, which is the use of funds via charities.
When you look at the reporting in the 2015 federal election, the top advertisers, the ones that were all funded as part of the tar sands campaign, if you grouped them together, they were the number one biggest advertiser. If you take those top six groups, they reported more than half a million dollars. That was more than even the United Steelworkers. That's why I looked at that. They weren't way down the list; they were at the top of the list.
In terms of recommendations, yes, ironically it seems to me that the problem and the solution start at the CRA, not Elections Canada.
A couple of other things would help, too. One of them is in the Elections Act, where there is a section that lists things a third party advertiser needs to report their spending on, and a list of things that they don't need to report.
Right now, for instance, the creation of websites is on the list of expenditures they don't need to report. My understanding is that this is because that part of the act was written more than 10 years ago, when expenditures on that were small and not very relevant. I think we need to update and remove that. It is now not a small part of the election spending budget, but in fact the main part.
That would be one thing that could be done.