That's sufficient. Thank you. I respect that you attempted to answer that, but not satisfactorily, I have to tell you.
When I look at this report and at your obligations, I see those rights as being at the top and in the middle and at the bottom and going through everything. I don't get a sense that you see it that way.
What did the Auditor General say? It's that you throw around “consistent” and “inconsistent” easily. The Auditor General, in paragraph 7.22, states:
Our analysis supporting this finding
—that you didn't give taxpayers their rights—
presents what we examined and discusses the following topics:
Inconsistent time given to respond to requests for information
Inconsistent offering of proactive relief to taxpayers
Inconsistent waiving of penalties and interest
Different audit completion times across Canada
Untimely and incomplete processing of results of compliance activities
Fail, fail, fail. What I don't understand—and you're still not helping me—is where is the filter, the lens, for the highest responsibility you have, which is to protect Canadians' taxpayer rights?
Remember, your outfit scares the hell out of people. This really, really matters. Help me understand how we got to this point where you weren't applying those rights. Why was this not flagged by you or by that internal audit committee? Why did it take the Auditor General coming in and doing this report? My reading of this is that if the Auditor General hadn't come in, you would still be violating taxpayers' rights.
Why wasn't that part—a big part—of how you manage the Revenue Agency? Why? I'm not hearing a clear answer, sir, and you're not saying that you failed. You want to defend that, so this is not going well.