I'm going to raise two points in response to your question.
First of all, at the time of the OAG's audit, we hadn't considered the possibility of offering relief to ordinary taxpayers selected by computer for audit where the agency was responsible for processing delays. In our experience, there are few processing delays at the agency, and few taxpayers request relief in those circumstances. That's why we hadn't paid any attention to the issue. However, as we stated in the action plan, we made a commitment to do so, and we're going to determine whether we can provide the same level of service. The fact remains that, to date, we haven't seen why that might be necessary.
As for audits, the agency accepts responsibility for delays it may have caused. I'm talking here about all audits in which an auditor is assigned to a case. An auditor may have left the agency, thus causing a delay of several months before the case is assigned to someone else. In complex cases, we may seek a legal opinion and may have to accept court delays of six or seven months. If we're seeking $1 million in interest from a taxpayer, and a portion of that amount is attributable to delays incurred by the agency, the taxpayer brings the matter to our attention. It's true that, instead of waiting for the request to be made, we ask our auditors to determine whether any delays have been caused by the agency and, where applicable, to grant the taxpayer relief in respect of a portion of the interest to compensate for the delays for which the government or the agency is responsible.