If you want specifics, I'm not sure if I can provide them, due to the confidentiality and privacy laws we're now all subject to.
Our firm has offices across Canada, and we compare notes on what people are experiencing from an audit perspective. We see this a lot when it comes to the rather contentious issue of employee versus self-employed--independent contractors. It's not a clearly defined decision to be made. When given a similar set of circumstances, you would expect that the decision would be similar no matter where you were. But in comparing our own cases that we have dealt with in different jurisdictions, we have seen, based on similar circumstances, that we're getting different decisions in Calgary, Toronto, Halifax, and Montreal. So there's a lack of consistency there.