I think I'll answer that question in two ways.
First I'm going to address the issue of backlog. The one thing I would say is that it can be a quicker process to go through the Tax Court of Canada, but there are concerns right now about the current workload of the Tax Court. The department has actually put forward some proposals to try to mitigate some of the backlog. A lot of that has to do with the tax shelter gifting arrangements that have been prevalent over the last 10 years and a lot of the appeals that are going through in that conncection.
In terms of moving jurisdiction from the Federal Court of Appeal down to the Tax Court, certainly that's a proposal we've seen before. It was put forward—I think, probably not the first time—to the joint regulatory table. The government looked at that proposal, and there were a number of different concerns with it. The Federal Court of Appeal has more expertise when it comes to common law issues. When you're dealing with registration and deregistration of a charity, that's primarily based on the common law. When we put in place the intermediate sanctions for registered charities—the imposition of a penalty, the imposition of a suspension—we actually did make those types of appeals go directly to Tax Court, seeing as they are issues it would address more frequently.