If I may go to your first question just for a minute. I do think it's been improving over the last several years. Certainly, the work the government has done through the Red Tape Reduction Commission has been very helpful.
Also, in our industry, we've built very good relationships with Finance and the CRA. We now have a CRA financial services liaison group that comes together twice a year to talk about these kinds of problems and deal with them.
As you pointed out, there is a tension, and there are different rules by different players in the industry, but communicating and getting ahead of issues really makes a big difference.