To answer from the point of view of complexity and the potential for conflict, the government of the day, approximately six years ago, introduced what is known as the civil penalties legislation, which places a direct financial risk and burden on me as a tax professional to ensure that my clients are in fact complying.
In that respect, it can place me in a conflict, because if the Canada Revenue Agency decides to reassess that taxpayer, and they come back to me, whose interest am I going to look to protect? My overriding concern is to protect the client's interest, but I now indirectly have to also be worried about my own interest, because a fine can be levied against me. So in that respect, the more complex it becomes, the more difficult it becomes for me, as a professional who deals with it on a daily basis, to keep up with the right way of doing things.
My colleague would like to answer that from a different perspective.