The distinction I'm trying to make is that there are two different kinds of issues here. One is a substantial issue--you've been assessed; you disagree with the amount. And there's a very elaborate system for that. The other one is when someone feels they haven't been treated well. There is an existing taxpayers' bill of rights, which was introduced years ago. We're looking at it with the minister now, reviewing the elements of it.
Every single complaint is investigated within the agency, and disciplinary measures are taken.
Our corporate culture on this is reflected I think in one of the recent internal reorganizations we've made where we brought together taxpayer service and collection, simply to illustrate that our relationship with the taxpayer is one of service to start with. As the service is delivered and if there is resistance in paying taxes, then the means escalate to the collection service. But we never start with a taxpayer by making a determinate collection action. We always start from a service perspective: how can we help to put things back in order?
So that's the culture.