No, we don't.
I have to say that as a national association we have 65,000 members, many on both sides of the income tax equation, many of them auditors at CRA. We have thousands and thousands of members, as we have thousands and thousands of practitioners, so for a national association it's sort of talking out of both sides of our mouths or staying comfortably on the fence.
One thing these hearings have allowed—and we're really pleased to be able to participate in them—is that the five-year review has been important to members on both sides and important to us as a professional association. Some of the questions you've posed are really important and applicable to the legislation. It is a good opportunity for us to engage our members in discussion and to look at their mandate and see whether in fact they're doing what they're setting out to do.
I look at it as a further method of accountability, if you wish.