In 2022, we published a report in which we compared the agency's performance to that of other international tax administrations. We relied on data from an international survey conducted by the International Monetary Fund and the Organisation for Economic Co-operation and Development. We compared things like the value of revenue from audits. Canada's performance was around average overall, so it wasn't necessarily among the best, but it wasn't among the worst either. We didn't have data on the number of convictions, though.
One point that the agency's representative didn't mention, but which has to be taken into account, is that these are probably complex files, since the taxpayers have been avoiding taxes for a number of years. It takes time to conduct investigations and collect data. Without patting the agency on the back, I think it's still important to recognize the complexity of those files. A conviction doesn't necessarily correspond to one year in which there was tax evasion. It can cover a number of years.