I have two points of clarification.
The first is that the debt writeoff number there is not just for our compliance work; it's for all debts that the agency has. When you put that in relation to the $460 billion to $480 billion the agency administers every year, it's actually a very small percentage, given that we don't pick our clients and we're not a preferred creditor.
The second point of clarification relates to the difference between management accounting and financial accounting in terms of your question about net versus gross. The Department of Finance, in its financial statements for the Government of Canada, does take into account things like litigation and adverse losses at Tax Court. From a financial accounting perspective, this concern with netting down adverse outcomes after audit is taken into account in the Department of Finance's financial statements. However, as the commissioner said, we need to do better from a performance management perspective.