First, it would be helpful to distinguish between CRA audits and investigations. Today, I am here to talk about investigations.
According to the guidelines we received, myself as director of criminal investigations included, we have to conclude our investigations and send them to the Public Prosecution Service of Canada, the PPSC, so that it can eventually launch suits. There are no settlements in connection with the criminal nature of tax evasion cases we investigate. It may happen that when cases are brought before the courts, there are negotiations between the PPSC prosecutors and the lawyers, as can happen in any criminal investigation brought before the courts. I am not here to talk about the civil cases processed by the agency.