First, I would say that Canadian businesses will have transparent access to all their interactions with the agency, like they do for their bank account or the Canada Revenue Agency. This will promote greater transparency for the entire industry.
Second, to answer the question about compliance, any errors will be detected at the beginning, not during an audit, two years later, which would result in fines and penalties. If detected, the error will be raised with the stakeholder. We can tell them that we are not sure of their calculation and ask them to check it and correct the error.
We believe that this electronic tool will make the work of businesses easier. Employees of small businesses will no longer be required to report to the customs office at the border. Enabling them to settle their excise duties electronically before arriving at the border will save them paperwork.