To give you a sense of it, both on the individual side—that is, regular T4 tax filers who just get a letter asking for evidence—and on the multinational side, those are relatively high ROIs, at 20:1. On the individual Canadian side, the investment is relatively low: a stamp, a letter, some follow-up back and forth. On the multinational side, both numbers are high. There are hundreds of millions of dollars coming in, but there are audits that could cost $2 million or $3 million.
Then you get into small and medium-sized enterprises or offshore. Those are closer to 5:1, 6:1 or 7:1. Small and medium-sized enterprises are relatively costly, with relatively low yields.
What we're finding on offshore enterprises, which have only been a focus for five years for us, is that those are very litigious. Those types of taxpayers are resisting our audit efforts. That's why the OAG talked to us about being more disciplined in going to court, because we're going to court during the audit with those taxpayers, and there the ROI is relatively low.
What we have to do is decide how we're going to advance overall compliance. Coverage is a factor for us and ROI is a factor, but there's also the deterrence impact. We very much balance all of those factors in making our resource allocation decisions. We don't blindly put all our money on the regular T4 filer and the multinationals, because that would let the underground economy or the offshore thrive. We try to balance all of them to drive the kind of behaviour that we want from taxpayers.