Thank you for your question.
The Transportation Safety Board recommended specifically that Transport Canada proceed with conducting audits of safety management systems and their effectiveness. We've done quite a bit of work in that area, including, as of 2020, completing audits of every federally regulated railway company operating in Canada in terms of their SMS, and, in preparation to implement the follow-up Auditor General's recommendations in this area, we have created a framework to support effectiveness audits that we're now on track to launch in September 2021.