I'd also come back to this question of discretion. The act provides the minister to exercise discretion, and she delegates it to officials. I think in the past, we were processing these requests without exercising that discretion and looking to put the taxpayer at the centre of it to ask, is this taxpayer in line with the principles of the VDP, or is this taxpayer trying to take a shortcut to get a discount on their tax bill? We're going to be applying that judgment more so going forward.
