The first number I gave previously is the one I focus on, which is roughly a $6-billion tax gap for multinational enterprises. That involves a small group in Canada, and we have the resources to audit and litigate with them. The second number, the $800 million to $3 billion, involves a population that is a little bit more difficult to define, high-net-worth individuals.
As I said, we agree that there are still billions more to get, but whether we're getting half or two-thirds of it, we feel we are making progress. We also feel that by taking the challenge to the courts, a strong message of deterrence is being sent, and also it sets up the finance department to close the loopholes.
In terms of main street, under the audit function that I lead, which involves roughly 11,000 of the CRA's employees, we do very few audits of people who earn less than $100K. Our audits are increasingly risk-based. The average audit conducted by my shop involves $170,000 in discrepancies identified or gross tax. That's twice as much as it was in the past.
I would say, given the data and analytics, that more and more of our results come from high-net-worth individuals and multinationals. Roughly 2,000 multinationals and 16,000 high-net-work individuals make up 60% of the audit billings we give a year. The two million other businesses and the 26 million other Canadians represent the other 40%.
I think we're increasingly focused on the upper end. That is really where I think, from a fairness perspective and a deterrence perspective, we're trying to stay, but as noted the results are slow because these people have pushed back through the courts. That's why we have, for instance, cases before the Supreme Court. That's why we have so many cases in the Federal Court of Appeal. I have one file in which the taxpayer has 53 pieces of litigation related to the audit. We haven't even finished the audit, and there are 53 distinct pieces of litigation they've thrown at us to throw sand in the gears.
I would describe a situation in which I think we're with this committee in being focused on the sophisticated actors. There's obviously a difference of opinion on the pace of progress, but we're definitely not focused on main street and we are increasingly using data to be more selective when we have to.