I will go first, and then I will pass the floor over to my colleagues who are the audit process experts.
Of course, we don't treat those files the same way, but we do make sure the approach is fair. Some taxpayers are better equipped than others to answer our questions, and we take that into account when setting the deadlines. That means some taxpayers can have more time, but we strive to be as fair as possible.
Ms. McGillivray can tell you more and explain how we carry out our audits.