I'll make three quick points.
First, the 6,000 auditor workforce I mentioned previously all receive sensitivity training on business realities, and then specific training around sector-specific issues. We provide that training up front.
A second thing I'd mention is last year we piloted and have now made permanent something called the liaison officer initiative, where auditors invite businesses to receive a CRA official in their place of business in a non-audit context, with no possible reassessment, to talk to them about common errors and mistakes and help them get it right from the start.
We see those two measures as reactive and reflective of the small business reality.
The third point is the minister recently announced a review of our output in letters for plain language and understandability so that we communicate with Canadians in a manner they understand, that's clear and offers them the help they need, rather than in an aggressive tone that may confuse the issue.