First, I don't entirely agree that Canada is behind other countries.
It's true that it's very early in the process. We're going to continue the audit process until 2025. That will give us plenty of time to complete the audit process. That's why I said that it's a little too early to give an estimate of the final amount.
In auditing, it's important to take into account the situation that prevailed during that period. Economic sensitivity has to be taken into account. In some cases, businesses are more vulnerable because of the difficulties created by the pandemic. We are taking that into account in our audit efforts.
As mentioned earlier, we are trying to increase the number of services, even in terms of audits. During the time period we're looking at, some individuals and businesses were struggling. That delays the audit process somewhat. However, I'm very comfortable with our objective.
We'll have the opportunity to complete the process. It is not a question of resources. We need to look at the slightly more complex cases of some larger businesses.