That's a very pointed question.
There are two elements. First, we've already established the identities of all the clients. There has been a lack of cooperation by some of the individuals identified, but the audit is under way. The audit process is still under way due to the complex nature of some cases. We're satisfied we can uncover all those involved and audit them.
Then there's the fact that some participants objected to the Tax Court of Canada. It will be up to the judges of that court to decide whether the behaviour of those participants was consistent with the law. As for KPMG, we're still considering our options as to what penalties should be imposed on it. We're still gathering facts through our audits, and that's helping us see what options are available to us.