Mr. Chair, on your first point, there was a time when being audited by Revenue Canada could have been as simple as bad luck on a random selection of a file. Today it isn't bad luck; it's because the Revenue Agency has identified your file for review for a good reason or reasons.
It could be a quantum issue and it's simply the size of the amount that's in question. It could be the nature of the activity that generates the income. For instance, we know certain types of economic activities are more prone to non-compliance than others. There could be more complicated issues with respect to partners or international dealings necessitating that we perform a higher level of due diligence to look inside and determine whether the right amount has indeed been paid.
Mr. Kowalski has extensive experience in that. Perhaps we could ask him, with the permission of the chair, for some further details.