It starts with the legislation. It's fairly broad. It says that the minister “may”, and then it kind of stops there. The agency does have criteria and does have procedures to follow, but we want to, and have to, leave room for judgment. These requests are subject to judicial review. Because the law allows for this discretionary waiving of penalty and interest, we can't prescribe that it's exactly six days for a bank balance or exactly 25 days if there's a flood.
We have to, and I think we want to, leave it to the discretion of individual auditors to think about the client, put the taxpayer at the centre of the decision, and make a judgment that's particular to the circumstances of that taxpayer.