I just have a couple of elements in response.
First, when we looked at the last audit in 2007, we found that the Canada Revenue Agency was doing a much better job in assessing the risks to the tax base, and we wouldn't expect that there would be a disproportionate amount of effort being placed on small businesses vis-à-vis large businesses, but that they should surely be doing it on the basis of risk.
The other element I would add is that we have to recall that small businesses do have a favourable tax rate—at least for a certain proportion of their income—versus large businesses.