It's partly so. It's a bit in the eye of the beholder. Now we're actually trying to do the technical releases and deal with things in the draft releases as they come up. It's partly the number of requests. It's partly how willing the Department of Finance is to issue. Obviously, the more you satisfy the more there's an appetite. The relationship between taxpayers and the CRA in terms of how provisions are interpreted....
On February 28th, 2013. See this statement in context.