May I make just a couple of points on that, Mr. Chair?
We do have an active compliance program of audits investigations. Whoever the taxpayer is or whatever the entity is, it looks at cases in which we have reason to believe there's non-compliance. We take the necessary measures in that case, particularly with respect to sales.
You may be aware as well that for many years now the government has had an initiative to encourage first nations groups to implement a first nations sales tax. That is an opportunity to address that issue, because effectively they collect their own tax. The revenue remains on-reserve, but it does allow the opportunity for a level playing field. That's certainly something both our colleagues in Finance and the CRA encourage first nations to consider.