If I may clarify regarding the example you used of $500 owed to the agency, we pay the province the value of the assessment under the tax collection agreement. They get the $500 right away. Of course, if they only pay $300 initially, the first order of business is to establish an account receivable for that taxpayer and use whatever tools we have at our disposal. We try to reduce or eliminate the $200. Sometimes interest and penalties may accrue and those payments are paid to the federal government.
The essential deal in place with the provinces is that we will administer your taxes for you free of charge and we will pay you on the basis of assessment. That's not a bad deal for provinces, because at the end of the day the overriding philosophy is that the country and the economy are best served if we have a single tax administration to reduce the compliance burden.