Thank you, Madam Chair.
The problem we're raising here is related to the greater Toronto area, where the agency has a great deal of trouble recruiting and maintaining expertise in its offices. People with international tax expertise are very highly sought after. We certainly didn't recommend to the agency that they try to go out and hire more people, because I don't think it would be realistic, quite frankly.
We note in the report that slightly more than 40% of the international tax auditors in the greater Toronto area have less than two years of experience. As one could imagine, the greater Toronto area is where you're going to find many of the large corporate taxpayers who have significant international transactions and what one may consider higher-risk files.
We have suggested to the agency that they need to develop an approach across the country. There are offices that have significant amounts of expertise, people with a lot of experience. They should think more nationally rather than regionally in dealing with these files and use the expertise that is available elsewhere to deal with the more complex transactions.