Obviously I stand by the findings in my audit report. Our audit work is very vigorous. We are confident in the findings and the numbers we have put forward. In fact, that's why we put it as at least $27.4 billion. We took an approach that was favourable to individuals and businesses when we did our audit work.
We based our work on the limited information that was available at the Canada Revenue Agency. Because very little was collected on application, we could look only at what information was available, and we believe we looked at the best information available and came to the best conclusions.
I know we also highlighted in our report some of the post-payment work the Canada Revenue Agency is doing, more specifically on post-payment work on businesses. I would point you to the annex at the back, showing a phase 1 round of preliminary audits in which the error rate was approximately 40% to 42%, and then phase 2, where the Canada Revenue Agency has informed us that it improved its sampling strategy, and the error rate in phase 2 is about 60% of the businesses received amounts that were ineligible.
While the total dollar values might be small, that indicates to me that a much more rigorous approach to post-payment verification work is needed.