As indicated, the CRA has effective systems and processes to assess eligibility. When we, for example, visited the tax centres, we saw first-level agents in action who were collecting the information and entering the information into the system in order to ensure that the applications were meeting the eligibility criteria. We also saw, as part of the sample we reviewed, that the agency had also a process in place to make sure that the amount of the payments made was meeting the requirement in the context of the net income tax and the revenue of the family.
We saw a number of controls put in place by the agency in order to ensure that eligibility was met and that payments were made in an accurate way. We did see some opportunities to improve some of the process to make the program better and to ensure that the program integrity was respected.