Very quickly, if I could add to this, we also have in place a number of quality review mechanisms whereby we'll go out and look at the activities and decisions made by different offices across the country. And if we detect an inconsistency, we will look at the right solution for that. It could be a technical letter, it could be additional training, or whatever, but we have mechanisms to deal with these.
Just to say one other thing, the essential tension in the system is to allow our auditors, and other people in particular, the discretion to be able to deal with taxpayers in a reasonable period of time and come up with a fair and reasonable outcome. We have to allow them some scope to manoeuvre. They can't be completely programmed, because despite the fact that it's long, the Income Tax Act isn't as long as some people would like it to be. So we manage these situations as best we can.