I agree with your comments, Chair. This is not something that will ever be completely eliminated, but our point was that with the limited resources of the agency, they should be targeting those files where they have assessed that the risk is the highest.
They have quite an elaborate system, which goes through and, on a case-by-case basis, identifies the additional potential tax revenue. We found that the majority of their audits were not focusing on the higher-dollar accounts, but rather on the lower-dollar accounts. It's really a question of the level of audit effort they're putting into this so that they target the highest risk.
They have made a number of improvements in a number of areas. You mentioned, for example, the construction industry. They've put in extra reporting requirements to try to deal with that.
But we have also noted that sometimes they're slow to deal with the new techniques, I guess, of the underground economy. We mentioned software whereby you can suppress sales in an automated system. It took them several years before they started to train their people on how to identify that and then what to do with it. They need to be more responsive to techniques that can be out there--because people will always be finding new ways of doing this--and then train their auditors to be able to detect these things.