On that front there are a couple of things that we've addressed in our paper around, again, electronic filing requirements and broadening that to include some of the tax forms that are currently filed manually, and maybe filed manually even though your basic tax return gets filed electronically: the T106 form on reporting transactions with foreign related non-residents as well as the T1134 forms. Again, making those electronic would save a lot of the extra work that we're doing in completing those and having them submitted, and also obviously for CRA because they would be receiving those and doing statistical analysis based on those.
Concerning CRA creating an ombudsman that would allow us to have oversight from their perspective on the risk of litigation as well as provide us with a step in between the appeals and the audit function, I think would be a great help for taxpayers.