There's no doubt that collection situations can be tense. The employees have all kinds of training in terms of communication skills and soft skills, but it can be difficult for the taxpayer. Our collection approach is founded on communication and adaptability. We actively encourage payment arrangements. One of the most difficult situations for taxpayers is when there's a lack of responsiveness and a lack of communication. What can happen is that the taxpayer just doesn't respond because they don't have the money, and there's no engagement. That can be a route to getting your bank account frozen.
Then the CRA might ask for a substantiation. In other words, if we're entering into a payment arrangement, we might ask to see financial statements so that we can determine what is a reasonable rate of repayment. Again, taxpayers can be reluctant to provide that information.
I think transparency is important. To help regain Canadians' trust, the CRA is working very hard to be more transparent. Under that theme, all of our collections policies are up on the Internet. They're disclosed for taxpayers, representatives, family friends, or whoever's helping the small business. I think we have a commitment to be reasonable and to engage in payment arrangements. That's a key part of our collections approach. I think we also, more importantly, have a commitment to be transparent. All of the policies we follow are out there. If the CRA collector isn't adhering to it, well, it's there on the Internet site for you to call us on it.