Okay. Thank you.
On the issue of fairness and consistency, I'm certain that it's going to be quite troubling to any Canadian tax filer who reads this report to know that there are inconsistent applications of penalties and delay is actually a function of the agency itself not responding on a timely basis or of it losing information or not executing its own functions properly in any way. That's a really troubling revelation through this report.
I'd like to know what is happening right now to make sure that if you screw up as an agency, Canadian taxpayers are not going to be penalized when you make a mistake.