Thank you, Mr. Chair. Thank you for your appearance here today.
I'm going to focus my questions based on the summary findings, in item 2, in regard to the finding that the deal with KPMG was not inappropriate because of its consistent treatment of taxpayers in similar situations. I want to focus on this because I have, like the chair stated at the outset, serious concerns with how taxpayers working with CRA tend to be treated. I'm talking about the average taxpayer.
What are the criteria to enter into a settlement versus litigation or going to collection services?