Perhaps I should have started by saying that the reason I am asking these questions is as a member of Parliament for a particular riding. Occasionally, people call us because they're having trouble. In Quebec, there are two systems: the provincial income tax and the federal income tax. Nevertheless, we have to try to help these people find a way to pay their tax debt. As you mentioned earlier, this can be done out of court, amicably, but in some cases it is not at all obvious how to proceed. That was the context within which I was asking the question.
Let me pursue a different area. I am now on page 247. There are ways you can deal with people. You referred to this a little earlier.
Are there more effective ways of dealing with people? Should some of your procedures be improved in your opinion? Are legislative changes required to help both taxpayers and the department to meet the objective of paying and collecting tax debts? Could something be highlighted that would be helpful in this regard?