The funding provided in budget 2016 to the Canada Revenue Agency to enhance compliance is a result of what I believe is a proven track record at the agency to utilize investments made by the government to enhance compliance and ensure stronger compliance with Canada's tax laws.
Budget 2016 makes specific investments. This has been occurring over the last number of years. The CRA has been able to demonstrate to the Department of Finance how through incremental investments in different types of audits that they do—medium and small enterprise, large international, offshore, GST compliance, personal income tax, the whole range of their tax suite—they've been able to provide information that supports how adding capacity, adding auditors, enhancing the compliance process has generated incremental revenues from a baseline.
Finance takes that information and does the calculations about whether that return on investment is reasonable. Generally it is. If you can invest a dollar and get two back it's a good deal, and they continue to work closely with the CRA to make sure those incremental revenues are realized.
These are discretionary investments that the government makes. The government makes these investments because they're satisfied they are getting a return in this area.