For the discussion to be forward-looking and not backward-looking via the rear-view-mirror, I need to underscore the practical importance of the Canadian income tax return when it hits residency fraud. People will be Al-Caponed instead of processed within an intent to commit fraud case. The reality is that given that it's going to take six years for eligibility, and given how highly motivated and well-resourced the Canada Revenue Agency enforcement staff are, if there is a residency fraud issue, on receipt of the application, the next send button pushed will be over at CRA. That will take care of the large volumes of residency fraud cases, I anticipate. For residency fraud in the past that was an issue. Don't forget we've upgraded the technology. There's now a matrix of information-sharing agreements between departments, agencies, and governments foreign and domestic, so now we have the tools to lay this issue to rest.
I do have concerns when it comes to intent. It's expensive, case-specific adjudication that's time-consuming and burdensome to the taxpayer. The same result can be achieved with a letter from the CRA and postage.