Mr. Chair, I want to provide clarification with respect to 1991. That was the time when, prior to that, some concerns had been identified, and as a result Canada Revenue Agency put in place the framework and the policies and practices that we've been using. They have continued to be enhanced on an ongoing basis.
As a result of the report and the recommendations from the Auditor General, in which she indicated that CRA could improve its administrative process to ensure there's no potential for misuse of the advance deposit mechanisms, we have further strengthened the enhanced framework.