Thank you.
To begin, I believe that under clause 39, when you reference the Financial Administration Act, the element in the FAA that we would be referring to here is a remission order. A remission order is being considered. We certainly don't have it in place, yet. That will take some time, but it is being considered. A remission order, essentially, on the recommendation of the appropriate minister, can, I guess, provide relief to people where the amount is not just or is not in the public interest. So that clearly seems to be a case in which we could use a remission order.
With respect to your questions on penalties that are imposed by the CRA, to begin, my colleague is correct in that the penalties that are contained in this particular bill are in all the other statutes that CRA administers. That includes the Excise Tax Act for GST, and the other, biggest one that people are familiar with, the Income Tax Act, which has many more penalties than are contained in here.
Certainly CRA has a practice of being fair and applying penalties consistently. I can assure you that before any criminal penalties are considered--and some you're referring to are criminal penalties--it's a very last resort. Certainly they are not standard, and CRA makes every effort to resolve any disputes or questions that are raised by taxpayers.