We have not entered into contingent fees for quite some time, except in two areas. There are two areas remaining where we still provide services on a contingent basis and it's because it's industry practice. One area is with respect to GST/HST or provincial sales tax recoveries. The way the industry is, clients don't want to pay for you to investigate whether they've overpaid in those areas unless you can show a return, so industry wide, that's still there.
The other area is with respect to research and development. If people are applying for research and development tax credits and there's a bunch of uncertainty there, we'll get paid, where we can get paid, on a contingency basis. About six or eight years ago—and I don't know the exact date—the Department of Finance introduced tax shelter rules in which something becomes a tax shelter if it has a contingency fee or a confidentiality agreement. We don't do tax shelters.
Except for those two areas...it was recognized at the time that those were two areas of tax where it was acceptable to continue to have a contingency fee. Otherwise, we don't have them.