Mr. Chair, obviously it's always difficult to precisely say how people are reacting, but I think in this case there is probably enough evidence to say that there are some importers who are using the rules to their best advantage.
That's why we also commented on the number of adjustments made after the fact. In many cases, importers have up to four years to go back and change what they originally declared as coming into the country, and there is quite a bit of that happening. We say in the report that, again, the Canada Border Services Agency recognizes that the longer an importer has to make that type of change, the more likely it is that the change really wasn't an appropriate one to make.
It's hard to say to what extent there may have been importers perhaps stretching the rules to the best of their advantage, but it's certainly safe to say that it does happen.