You have raised many issues, sir.
First, the objective of our agency consists in providing the highest quality service to the public, and every Canadian citizen is a client of ours. We provide a lot of services in order to answer their questions and solve their problems. As we have 25 million taxpayers, nearly 2 million companies and many other people working in the field of taxation, problems can crop up at times.
We must look at each case according to the facts and according to law before making a decision. If the taxpayer disagrees with a decision, he can have it reviewed by the Appeals Branch where nearly a thousand people are accountable for reviewing each decision individually. And it is working well. If the taxpayer is still not satisfied with the decision, he can appeal to the Tax Court of Canada. This system is working fairly well. Mainly, our objective is to give them a very high-quality service.