To continue on the line of questioning I was asking before, I asked why the increase, and your answer was taxpayers are more knowledgeable of their rights. You also said that basically CRA is doing a better job of identifying files they should be reassessing.
I will add one. Basically at the auditor level, as well, from my experience in dealing with the CRA representing taxpayers who had to deal with CRA on many occasions, a lot of times it was the approach from the auditor's position. They would not allow a deduction or would be very hard and say, “Well, take your chances at appeals.”
I also know tax practitioners who say that they're dealing with an unreasonable auditor, and they can't deal with this person. They just let it slide and go to appeals because they may get a better discussion at that level, and they want to stop wasting their time. My comment on that is that I think there's an opportunity here. We've looked at resources, certainly. You have the appeals level, the appeals officers, and then you have the auditor level, which is your front line. They are doing the front line of that job of reviewing all the assessments, the reassessments, and determining how they are going to be approaching this. Some are very capable, and some are more difficult to deal with.
I'm happy to see these new processes that you're putting in place moving forward. However, regarding this 30 days in which the agency will contact the individual, my experience is that we waited months to get a response. Then they would give us 10 to 20 days to respond. Is that culture going to remain the same as well? What is that relationship with respect to this new process? Please explain to me a bit of that new process.