In that case, there is one thing that's important to recognize and I will ask Ted to comment on this one. There are two ways that we provide relief. People can request it of the CRA and we look at that. The other is proactive relief, where we look and we see whether we took too much time. Some particular situations occur where we think proactively that we want to provide that relief.
Again, that is an area where we've committed, within the response to the Auditor General, to look at our rules, for example, what constitutes an undue delay, where we might think that we took too long, so that we take a compensatory action for the taxpayer.
The Auditor General's report mentions that we may not be consistent in how we apply that across the board. We may not have clear enough guidelines for our employees. That's an area that we're looking at to see if there is some improvement, but I will ask Ted to comment in this space as well.