Let me give you an example of an audit we conducted recently on trusts. There are two types of trusts, testamentary trusts and living trusts. The department dedicates a lot of resources to testamentary trusts because it has to issue a sort of certificate to indicate all taxes have been paid.
And yet, the trusts involving the most money are living trusts and not testamentary trusts. There are far fewer audits and measures taken in relation to living trusts. So here, the allocation of resources should be reviewed.