A different approach is likely needed for businesses and individuals. That is one the Canada Revenue Agency will have to decide on. There's different information needed, and a post-payment verification audit for a business will be much more lengthy. We even pointed that out in the audit. Some of them took almost a year to complete. There's a lot more work and time needed to follow up with businesses than to follow up with individuals.
My recommendations are based on the current legislative framework. If the government wants to take a different approach, that is one it can do and one it should be clear about. I would say that it needs to take the first step of identifying whether there are payments to ineligible organizations and businesses, and then making the decision about collection. If collection wants to be one with an individual focus, one of empathy or one where amounts are forgiven, then the government should just be clear and transparent with everyone about its intentions and processes.