We recognize that refund overpayments are a key area of risk for tax administration, for any country with a value-added tax system. It's one we pay a particular amount of attention to. Over the years we have greatly enhanced our registration review process, in the belief that if we can know who it is who's registering as a business and is claiming these refund credits, then we're far better off to begin with. There are a lot of steps taken to ensure that if you register you in fact exist, and not just a post office box somewhere.
We have high-risk analysis teams that go through the refund overpayments. We have a referral to our audit people, who will go out and actually do a books and records review and confirm that the refund payment is legitimate and warranted before the payment is paid out. So there's quite a bit of attention paid on the GST prepayment side, for the very reason that it is an area of high risk and that we recognize it.