Consistent with some of their remarks we've had today, we think that, for regular taxpayers who make a mistake—or there could be a spouse who passes away, and the other spouse wasn't aware of what was taking place financially—we wanted to keep that open. Those regular Canadians continue to avail themselves of a voluntary disclosure program.
For sophisticated taxpayers, taxpayers who pay money for accountants or lawyers to structure their affairs to really minimize their tax bill, we thought probably not. That's probably not who we need to be giving strong financial incentives or discounts to come in. We're increasingly confident of finding them on our own.
Because we have much better line of sight into aggressive tax planning, cash flows internationally from Canada and other countries—we now have line of sight into worldwide banking information—we were confident enough to severely restrict the voluntary disclosure programs for sophisticated taxpayers. We've not fully closed it yet, because the proof is in the pudding in terms of the outcomes as to whether we're able to take those leads into audits and successful criminal convictions, as we talked about before. I think we're sending a message, too, that you can't engage in sophisticated tax planning, and then, when you worry the CRA is close, come in and get a sweetheart deal. That's part of the tightening of the program.
A final point is that we're being a little more mindful about obtaining the name of the practitioner, the accountant or the lawyer who set up the tax planning initially, because it is our intention to go find every single other participant. We have a legal tool called an unnamed persons requirement. We go to court and we find out the names of other participants in tax plans and schemes. That's something we plan to do as well.