Thank you, Mr. Chair.
Thank you, everyone, for coming today.
It's worth noting one of the things the CFIB just indicated in their presentation: with the creation of the CRA, people are actually a little bit more satisfied with the process, they're a little bit happier, and certainly your membership would share in the fact that people are a little bit more satisfied with the services they're receiving. So I commend your members for that.
I want to come back to this issue of recourse, because in your conclusion, the Deloitte & Touche review indicated the recourse process would be predicated on a system of fairness and natural justice. Are you indicating you don't believe those two principles exist right now?