That's a tactical result. In terms of outcomes, though, there are other positive indicators. We're getting roughly 4,000 people with offshore assets trying to come through voluntary disclosure every year. We've tightened it to make it less generous, but those are taxpayers speaking with their actions.
A second is complex legislation. From 2012 to 2020, the volume of complex legislation before the Tax Court roughly doubled, from 994 to 1,987. You see twice as much more complex legislation. Again, those are taxpayers who we've taken on, who are not rolling over and complying but are taking us to court.
Finally, there's form T1135, the disclosure of your offshore assets. Again, from 2012 to 2020, we've grown from 200,000 people disclosing their offshore assets to 400,000. Again, that's roughly a doubling.
I think you can see in these trend lines that taxpayers are reacting to the crackdown in two ways. Some of them are trying to do voluntary disclosures and disclose their offshore assets. They got the message and they'd like to comply. Others are taking us to court.
I think largely now there is a very well-populated court record at the Tax Court of Canada, Federal Court of Appeal, and three tax cases at the Supreme Court right now that kind of lay out where the state of play is in terms of aggressive tax planning in Canada. Again, I'd refer you to budget 2021. That had a number of measures, in part reacting to adverse court decisions and reacting to this reaction by taxpayers to CRA's increased efforts.