I've seen that result as well; the number of hours has increased for small and medium-sized businesses. We haven't been provided by the CFIB, to my knowledge, with any breakdown of the causes for that, but I could suggest a couple of things.
One is that there has been a tendency over the last while in the Revenue Agency to do what we call more full and complete audits of an organization, as opposed to just selective audits of certain issues. That way we get a better handle on the compliance issues, but as a consequence these audits could take a little bit longer.
We've also had a practice in the agency for the last number of years of providing the owner with more explanation behind the audit findings, because if the owner can understand why adjustments are being made or why there's a reassessment, it simplifies everything after the fact, including reducing the number of objections and appeals and what have you.
But at this point, frankly, I'm speculating, because we haven't been able to look behind that number to determine the causes.