I'll use a couple of quick examples.
The first is that a large retailer may import flowers and trees and code them as groceries, and just because those things are sold in a grocery store doesn't make them sales tax-exempt.
A second example might be marshmallows. Marshmallows are basic groceries. You might think they're exempt from GST, or, as a snack, that they are subject to GST. There are actually details around the chemical ingredients that will decide that.
Our approach has been consultative and educational. We have been reaching out to the businesses where we flag those discrepancies and telling them what we think is wrong. We've been open to dialogue. In the examples I gave you, there has been a dialogue and, in the marshmallow case, representation the other way.
Our plan is to nudge businesses into what we believe to be compliance, with open ears to feedback from the private sector. We're not trying to tie up or gum up Canada's trade, but we are trying to move people into compliance. We have something called the culpability framework. I guess the root of my answer is we're leading with education and asking questions as opposed to issuing bills.