You're saying that the forgone revenues would total $66 million. We all know that in order to generate revenue, you need to have resources and expenses. I'm still not clear, because it says here on page 17 of the Auditor General's report, at paragraph 2.85, “The Department of Finance Canada informed us that in its analyses, it also considered the Canada Border Services Agency’s administrative costs for collecting revenues and its enforcement capacity.”
On November 9th, 2017. See this statement in context.