Thank you for the question, Mr. Chair.
I would say the combination of better data and access to additional sources of data that let us identify and then prove aggressive tax planning, co-operation with the Department of Finance to close the loopholes once we surface them, and additional sources like the paid informant program or the FTEs have really made a significant contribution.
It's not just about having more audits, but it's the right audits.
Absolutely, the resources that have been provided have allowed us to identify that gross $5 billion that we keep talking about, but I think more importantly it is bringing the right cases to court so that the full consequences are felt. Recently, the government has identified additional funding for CRA and the Department of Justice for roughly 140 additional lawyers to handle just tax matters before the courts.
I mentioned 2,000 complex issues before the Tax Court of Canada. There are actually 3,000 pieces of high-end litigation, if you include the Federal Court and the appeals branch. I do think it's that pressure of 3,000 high-end cases where taxpayers are being called to account that is helping. For sure, the resources to CRA helped, but I think we also need that access to data, and increasingly we need lawyers and legal resources; because I would say the fight has moved from the audit front to the courtrooms now, and the crackdown that the government started in 2016 has largely moved to the courtrooms.