Sure. Thank you, Madam Chair.
The program was established many years ago, specifically for what we refer to as “casual goods”. We don't know what the long-term relationship would be, so really, the transaction is effected by the courier company that is doing the importation, for anything between $20 and $2,500 during the period of the audit. I would note that the $2,500 now has been increased to $3,300 as a result of the new Canada-U.S.-Mexico trade agreement.
The courier companies, in the scheme as we currently have it, are responsible for the collection of the GST and HST and remit it to us as part of that transaction. I think it's more about the transitory nature of the casual goods that are being imported.