We didn't look too broadly at other countries, but we did look within CRA itself. The greatest problem it's facing is within the greater Toronto area, which is not surprising, given the competition for this kind of expertise, but that is where you obviously would have the most complex files. In other offices, they do have the expertise. It's not that CRA Canada-wide does not have the expertise.
We recognize that they do have a great difficulty competing in the Toronto market. What we have sort of suggested to them is that they need to take advantage of the expertise they have in other offices, use people in those offices who have long experience to deal with the more complex files, and reorganize themselves differently. They sort of said it was an interesting approach, but I'm not sure they are in total agreement with us on that. But I think it's a reality that they will have difficulty getting that expertise in the greater Toronto area.