What we're putting in place is, as I said, a two-step process. When we get an advance deposit now, there are enhanced routines that are followed. Before, we would accept advance deposits without certain information; now we take a look to make sure the identification is correct and to see if a tax year is attached to those advance deposits, which is an important indicator for us in terms of identifying the tax year the corporation may feel there may be some issues with down the road. We do that, and if the corporation will not provide us with that information, we will not accept the advance deposit.
Now, we have advance deposits that have already been accepted. Those advance deposits will form part of an annual routine process that we have from November to December, and that annual routine process will also be enhanced. We'll take a look at what's there; we'll then take a look at the underpinnings of the possibility of reassessment. We'll ensure that all the information we need is there. If it is, we will make a determination as to whether the advance deposit should be returned or not.