There is a dispute mechanism, Madam Chair, within the legislation that allows individuals who have disagreements with the position taken by the minister to dispute that. We have an objection process. They can certainly go to the Tax Court of Canada if they're not satisfied with the outcome of the objection. That is in case of a difference in opinion, as I understand it.
If a client has already filed a return and determines that the information provided on the return did not accurately reflect their situation, if they want to make that change, they can amend the return that has already been filed.