In paragraph 7.72 we made some observations and said it could be that the “taxpayers became much worse at complying with the Income Tax Act”, the “taxpayers were able to underpay their income taxes in 2013” if you compare it to 2017, or “the Agency’s risk assessment process improved”.
We asked the agency to give us the methodology they used to set up these targets. They were not able to provide us the full explanation of how they came up with these targets. That's how we made a recommendation specifically to that extent, Mr. Chair.