I think I know the program you are talking about, the existing program with CRA, so I'll explain a little bit about that. Then, I'll explain in more detail the OTIP, which is actually contained in the budget.
The Canada Revenue Agency currently has what they call the leads program, which is voluntary disclosure of tax non-compliance that people do on a voluntary basis. There's no kind of monetary reward or particular system set up around the management of it. Because it is purely voluntary and there's no kind of reward, it has not been extensively utilized. Obviously, the expectation is that if you provide an incentive, you would be more likely to get a greater response. If you would like, I can spend a little bit of time talking about the offshore tax informant program and how it's set up. You'll see that it's different from what is essentially a voluntary line, where people can call in if they have particular instances of non-compliance they want to identify.
With respect to the offshore tax informant program, it's different in a number of ways. First, it only relates to tax non-compliance of federal taxes in excess of $100,000, so instances of non-compliance of that order is what the program relates to. As well, there has to be an international component to the non-compliance that's identified, which can be income earned offshore or assets that are transferred offshore that relate to taxable income earned in Canada.
Under this program, the CRA can enter into a contract with someone who will potentially receive a payment of between 5% and 15% of taxes collected, and they'll only get that amount once all appeal rights have been exhausted.