What I can say is that generally in government there are three agencies that have been created with a different structure, if you will, from government departments.
I would say the revenue agency is probably the most different of all. Rather than having a department with a deputy minister who reports through a minister, you have a very different accountability regime. You have a board of management with people from outside government who have an oversight responsibility for the administration part—not the tax policy area, but the administration—and with a commissioner who has much more specific kinds of responsibility, or more clearly-defined responsibilities, than does a deputy minister and who has also been given more flexibility in the human resource regime than you have in a government department.
On the one hand there are more flexibilities; on the other hand, there are more accountabilities. They have to produce a performance report on which there is an assessment; they have to produce audited financial statements. There are a number of conditions that were put on them when they were created as an agency.
What is, I think, the most striking difference in the governance is the role of the board of management and the impact of its oversight on the administration. Obviously, such things as the Income Tax Act and the Excise Tax haven't changed; it's how the administration of these is carried out. I would say the board of management has put more attention to the administration of the business than was there previously.