No, we did not look at the role of the ombudsman. When we scope these audits, we scope into them whatever we feel we can get done in the time frame, but certainly, we looked at things such as the Taxpayer Bill of Rights that you mentioned. We identified that and particularly the right to receive timely information, but we identified that the Canada Revenue Agency hadn't really defined what “timely information” would be.
I think you also referred to the policies, procedures, and practices, but one thing that's missing, which you referenced in your comments, is the continuous improvement side of it for the Canada Revenue Agency: learning from the decisions—these may be decisions coming out of the ombudsman's office, decisions coming out of the Tax Court, or decisions coming out of overturning decisions through the objections process—and using that information to go back and improve the policies, procedures, practices, and all of what is involved in getting to a decision.
The direct answer concerning the ombudsman role, then, is that we didn't look at it, but we have lots of other opportunities to go into Canada Revenue Agency.