Yes.
I think we try a progressive approach at the CRA. Some in this space are quite young. Their skills are perhaps not in accountancy. That's not what they studied at university. We would lead with education first. We would explain certain provisions of the act. Then we'd watch their account to see if there's a response. Some of them engage a professional accountant and some of them begin filing returns or adjusting income. We always try to do that first.
Subsequent to that—I mentioned this third party information—we would send a second letter that would suggest we have information pointing to their level of income, citing from bank records or businesses that they deal with that we know that the income would be in this range and that their reported income is in that range. Again, if that doesn't work, then it's an audit launch letter, where we use the powers delegated under the act to look at their banking records and their financial statements and those kinds of things.
Most Canadians and most businesses do comply after education and with information. I would say, then, that showing them that we know there's a question or a disparity between our information and their tax filing usually works. As a last resort, we use the audit approach.