I think there is some movement. I think education certainly would help.
This recommendation basically strives to create an equal standard between the taxpayer and the CRA. This is about business certainty and it's about being able to manage cashflow. I'm sure you recognize that in small businesses cash is king, and if you lose track of your cashflow, for whatever reason, it could be catastrophic for your business. This creates some measure of responsibility for the CRA, as well as, obviously, for the taxpayer.