To answer your first question, I'll tell you quite candidly that I don't feel a need to appoint an external investigator because I'm kept informed through our many efforts. I don't think the ombudsman or the Auditor General sees a need for that either.
Obviously, since we don't publicly disclose all the efforts we make to combat fraud schemes, tax evasion, tax avoidance and so on, people may think that we're making less of an effort than we actually are.
Again, I'm quite confident that we're putting in a lot of effort. Our teams are specialized, and they keep getting more specialized. No one can deny that fraudsters are very creative people who never miss a trick. That's why we have joined forces with international groups.
In fact, the commissioner heads an international table of the OECD on these kinds of international finance issues. Not very long ago, back a month or a month and a half from now, the Canada Revenue Agency hosted the J5 summit. We are very active, even internationally, to learn about best practices and share information as new fraud schemes emerge. I am sufficiently confident that our team is highly competent and active nationally and internationally.
As for your question about higher courts, I am unable to give you a precise answer.