To address that head-on, the Taxpayer Bill of Rights is something that's very, very important to me and to the agency. When we see an instance that we're not respecting it, we take actions to make sure that we do.
I don't consider it necessarily as a complete failure. I see it as a challenge that we have to overcome. There may be cases out there when the tax system we run—with over 30 million Canadians and 40,000-plus employees—has something happen that needs to get corrected. I view it as my job to try to prevent those where I can, but when they happen, to fix them.
When we talk about things like consistency and inconsistency, it's very important for me to disentangle that to understand if it's comparing the same with the same. If two people are treated differently—or two corporations—that's not necessarily inconsistent, because they might be in different circumstances. As the AG referenced, if they are in similar circumstances, then they should be treated similarly.
I think that's what you see in the action plan that we put together, not only dealing with any inconsistencies that might be out there and trying to have systems in place that ensure we get rid of all of those, but also in our reporting—