Thank you, Mr. Chair.
The honourable member has asked a number of questions, but let me be clear that through the new administrative policy we'll absolutely be able to enforce a refund and issue a refund. I will defer to my colleague to review some of the details of the CRA's action plan.
I should also note that in terms of determining whether or not there is a risk of a reassessment, we would do that in consultation and have discussions with the corporate taxpayer. A the same time, we also need to balance the risk. If there is a reassessment, we need to balance whether or not that corporation would be able to pay additional moneys if they did not keep a deposit with us. So that is also a consideration.
I will ask my colleague to just highlight a little bit more on the timetable.