Mr. Chair, could I answer?
The agency was dealing with a situation whereby taxpayer information was provided to them at a fairly low level. They didn't have a great deal of detail. Early on in the chapter we explain in paragraph 9.7 that all they had was the name or date of birth and a dollar amount for some of these people, so in some of these cases, when they entered into the agreement, it wasn't so much that if they went into the agreement they could waive prosecution, although that was the result. When they were going into the agreement with these taxpayers they couldn't possibly have been in a position to prosecute because they didn't have any information, so on obtaining the information from the taxpayers, had they not signed the agreement, they wouldn't have received the information. It's a chicken and egg situation.