Thank you for the question.
Just before I answer that, I'll just tag this on to what Jean-François said. There were a lot of lessons to be learned. Everything wasn't perfect. We actually produced a paper that we gave to the committee and I think ESDC did as well. It's important to learn those lessons. The Auditor General's report is another example of lessons that we can learn. Hopefully we won't have another pandemic like this, but I think there are some good lessons there that we can use.
Talking about the flexibilities, once we determine that somebody was ineligible for the benefit—say, for CERB—we contact that person to tell them that they weren't eligible. If they need help—if they're in financial hardship—then we have an ability not to eliminate the debt but to come up with a payment plan that suits their circumstances. We engage in a discussion with them, trying to be empathetic to whatever financial situation they are in, because we know that if we d try to get all that money right away, it's not going to work.
It is Marc Lemieux and his team who are engaged with the taxpayer. Usually they try to strike that balance between making sure we get the money and being flexible in terms of how and when we get it. We have a fair amount of success with that. We call that our empathetic approach. We were doing it before the pandemic, but it really became important as we moved into this pandemic compliance effort.