Right. I don't think I would differentiate between those large importers or small importers/exporters. All of the regulations and all of the requirements are available for everybody.
Again, the Canada Border Services Agency applies the law equally. It doesn't take into consideration whether it's a small importer or a large importer/exporter. All of the companies that are exporters are required to comply with the law and provide that information.
I would suggest that small first-time exporters/importers are non-compliant with the law probably just as regularly as are large regular importers or exporters.