I think it's important to distinguish the amounts. There is $4.6 billion that was overpayments to individuals. Distinguishing it from the $27.4 billion requires further investigation.
In our work, we always try to take the most favourable approach to a taxpayer. For example, with an individual, if they had earned $5,000 over two years, we said, well, you were eligible, when it's really only over one year. We always give the benefit of the doubt, which is why we landed on at least $27.4 billion that requires investigation. There are individuals and businesses in there that are eligible for this, but you don't know until you've done the work to identify.