No, I would disagree. I think the CRA is doing a good job. For last year, 2009, they have indicated that they have dealt with 3,000 disclosures. I don't think they've been lax. I think there may be some structural problems with the disclosure program itself. Sometimes taxpayers complain that there's a lack of certainty. They don't want to come forward because the rules aren't sufficiently certain for them to clear up their debt.
I think on one hand you're right that we need to worry about the reaction of other Canadian taxpayers, honest taxpayers, who might wonder why these tax cheats are being dealt with in a lenient fashion, but on the other side, I think the voluntary disclosure program should be looked at as a rehabilitation program. It's a way to encourage these dishonest taxpayers to become honest, to bring them into our program of paying taxes on an annual basis.
There's always going to be a problem with giving a break to tax cheats, but I suppose it's like having a bird in one hand versus two in the bush. We'd rather have some money.