Mr. Speaker, as I said before, we are not dealing with loopholes. We are dealing with fraud. We are dealing with people who improperly apply for a tax refund that they are not entitled to. That is a criminal offence. We have succeeded with prosecutions and people are in jail because of that.
We have taken significant action. We have an enhanced registration review of applications to ensure that wherever there is a flag, risk management techniques are used to identify those who should be audited or investigated, and we are doing that.