Again, thank you, everyone, for being here this morning.
I just want some explanation before I start the questions.
Mr. Ossowski, you say the system we have under the CBSA is voluntary compliance by importers and risk management, and the risk is managed by the CBSA, much like Canadians have a voluntary compliance when they file their taxes. We have to put everything in there. If not, the CRA comes back and they reassess us to determine what we actually owe in taxes.
However, we have a system to verify that, which is called a net worth assessment. If you file zero on your taxes over the years, basically the CRA comes back and says, “Well, on a net worth assessment, we think you're actually worth this, and therefore you need to pay your taxes at x amount.”
Is there the same system for importers? At the end of the day with the voluntary compliance, from what we see here, if you didn't properly declare, there are not the strong checks and balances in place to address that. Is there a parallel system? You're comparing it to a taxpayer compliant system, but is there a system that is similar for the importers?