The OAG, going back to exhibit 7.2, confirms that we were more than $3 billion ahead of plan.
In other words, the expectation was that we would be at $8.2 billion, and we're $3.4 billion or $3.6 billion better than that. The concern is thus not whether we are meeting or exceeding expectations, because we're exceeding them. It's to what extent you attribute that situation to additional resources.
Here the issue is that some of those resources went to IT: $60 million for IT builds. Some is additional data. We're getting country by country reports, and we have about 5% more boots on the ground. The issue, then, between the agency's current approach and what the OAG is saying—what we need to find, going forward—is whether we take 5% of our resources and put a different T-shirt on them and say, “You're the incremental resources, and everything you do goes into the incremental bucket, and the other 95% goes over here,” or just say that if we have 5% more, then 5% of the results are attributed to that 5%.
We did the T-shirt model for two years and found that we were spending a lot of time, which could be used pursuing tax issues, on counting and deciding who's wearing what T-shirt. We therefore went to the ratio approach. The OAG has raised concerns with it. We've agreed to take a look at it.
Again, going back to our response, our methodology has been vetted with TBS and the Department of Finance, so the key stakeholders—internally, at least—were comfortable with it. We understand, however, that transparency is important, so in our action plan we will look for a better way to make it clear to all Canadians that yes, we are exceeding those expectations.