Sure. Maybe I'll talk about the voluntary disclosure part first and then the court case part.
Voluntary disclosures are tough. You don't want to be too easy on the people who maybe were intentionally not complying, but at the same time you want to make sure that those who want to be compliant can come forward and do it in a reasonable way.
I haven't done much over the years, but in the few circumstances I was helping out on a voluntary disclosure, it really brought peace of mind to people. I think it's really an education point.
On court cases, I'd agree with what Charles-Antoine said. The other thing I'd add is that we, CPA Canada, have been working with the CRA in terms of the objection process. That's the step before you get to court to try to head off some issues. There are cases that make it into court that are legitimate disagreements. We've been pushing to see if we can do more of that before it goes to court and to have some way to resolve tax disputes without going to court first.