To supplement that a bit, the provision for advance deposits is important for many corporations in Canada. It does allow them to prevent the interest and other charges that could be significantly damaging to a corporation, particularly because they're not deductible. We want to ensure that where the provision is being used legitimately that it continues to be available to corporations.
With regard to the challenge function we're putting in place, we want to know we can demonstrate, and that the company can demonstrate, that there's a link between a potential for reassessment and the amounts on deposit. But we have to make sure we don't replace our judgment, if you wish, on the potential of reassessment--that the corporation has an opportunity to display that to us--because there may be a question of liability if we send funds back, there is an eventual reassessment for that year, and the corporation had funds on deposit. We have to be very careful to make sure we don't cost interest that we have to pay if we turn too much back.
While we accept members' comments, we have to be fair to the regime itself.