Thank you, Mr. Chair. If I have time left, I will be splitting it with my colleague Ms. Rudd.
Thank you to everyone, particularly Mr. Giroux, for being here and for the report, which I want to reference.
On page 4, it states the following about the tax gap: “Part of the tax gap can be attributed to unintentional actions, such as errors, ignorance of relevant tax rules or inability to comply.” I want to ask you about errors and also the inability to comply. When you say “errors”, what sorts of examples are we talking about? When it comes to “inability to comply”, what are some of the factors that lead to that outcome?