Maybe I'll take the two of them quickly. The first thing you raise is that the audit activity is generating additional workload for appeals. I think one of the things that we are trying to do is to help put the things in appeals that should be there, and the things that shouldn't be in appeals not be there. For example, sometimes what comes into appeals is a case where new information is provided by the taxpayer. What we'd like to do is, if what you're doing is providing new information, that's not really an appeal, that's handled better in the audit assessment activity. We're trying to do some things so that things don't just automatically go into appeals, either by activities of CRA auditors or by the taxpayers, so let's get things separated on that front.
The one thing that I've learned in a few months at the agency is that something that happens here in audit affects appeals and the tax collection people. It's an integrated whole, so we need to think about that, and we need to give feedback from our appeals officers through to the auditors about some of the cases that are coming. I think that's one of the points that the Auditor General raised. Do we talk to each other enough to figure out how we can help the auditor? Again, going back to my earlier point, help with a respectful and productive conversation.