In response to your previous question, additional money for CRA that was not in the mains is a very good example. It could have been, had the budget been tabled earlier or the main estimates tabled a bit later.
When we look at additional money for the CRA for enforcement of tax provisions, we find that the expected returns that the CRA or the government expects seem to be going down. That's a bit surprising, because the additional money that the government indicated would be recovered through previous exercises or previous investments or spending initiatives was slightly higher. There's not a lot of detail, so it's a bit surprising in that it doesn't indicate to us why the government would be expecting lower returns with this series of additional spending for the CRA.
However, what we have also noted in the budget is that there's no provision—or no explicit provision, at least—for subsequent activities after additional audit activities. There's no significant amount that's identified. Maybe it's there, but it's implicit rather than explicit. There are no additional amounts for what will inevitably lead to or result in additional opposition to and appeals of these additional audits.
It's one thing that we have flagged in addition to an absence of significant details on the areas that will be the focus of these additional sums for CRA.