Based on my experience at the CRA, you can devote the same number of resources to an audit-based system where you approve everything automatically or you take the application at face value and then you audit. It depends on the strength and the coverage of the audits that you want to undertake. You can do that with fewer resources if you're willing to take a bit more risk, or you can use the same resources if you want to minimize the risk of overpayment. There are multiple models when it comes to pre-approvals and then audits after the fact. It depends on the coverage rate that the government is comfortable with or wants to undertake.
When it comes to pre-approvals there's a variety of models, from very few resources devoted to audits, to virtually the same levels if you really want to overlook or audit as many applications as possible. I think it would be more reasonable to have fewer resources to be fair to the process.
I'll stop it there because I see Mr. Chair with his hand up.