That's a very good point. Can I just come back to where you started?
Yes, fairness is very, very important. We talked about returns on investment, but it is about fairly applying the tax. That's what we need to do at CRA. You're absolutely right when you say that it's not to get as much as one possibly could or as little as one could, but to get the right amount for the right circumstance. That's obviously key for us. We're trying to put in place systems across the whole organization, across the diverse set of taxpayers, that take us there.
On the issue of where we can waive penalties and interest and where that may have been inconsistent, that is something we need to take a careful look at, and we are; we've agreed in the Auditor General's report.
I would say that one of the things it's a symptom of, or a potential symptom of, is something that we are trying to address within the agency, and that is our operation sometimes in silos. Because it's a big place, we can find ourselves from time to time operating in one silo that isn't as connected as it needs to be with others.
That's been something that I've been pushing since the time I've been here. We're making progress, but you can see that it happens sometimes that a silo-type approach gives us the wrong results. We are very serious about trying to make sure that we have a better-integrated approach across the agency. That's what we're trying to do with our chief service officer. That's what we're trying to do through some of our work with clients.