Any taxpayer, whether it's an individual or a business, assessed by the Revenue Agency has the option to contest that assessment for whatever reason.
We've had the process for many years, and the first step is an internal process through the appeals branch. This is part of the Revenue Agency, but it has complete independence, which allows it to take an objective look at any decision the agency has taken and review the facts. That group resolves on average about 95% of all the disputes it receives. It's a well-functioning unit. It has been modelled across the world, and is provided at no cost to taxpayers, unless of course they choose to be represented by an accountant or a lawyer.
If they're not satisfied with the decision from the appeals branch--the administrative redress process--their option is to file an appeal with the Tax Court of Canada. That's a special court in Canada that exists just to deal with tax matters. It's very professional. You can appeal a Tax Court decision to the Federal Court of Appeal and ultimately seek leave from the Supreme Court. That is the mechanism we employ to deal with disputes.