Mr. Speaker, I can speak from a Quebec point of view. The CRA has improved, but sometimes when a small business is audited by the CRA, after the business goes through hoops and provides all kinds of information to the CRA, a month later the Minister of National Revenue comes calling and the business is subject to a whole bunch of other audits.
That is one of the big problems we have in Quebec, but it has become better. They have been able to talk to each other and it is better.
One area where the CRA can help out is when there is an amount owing. I have seen small businesses that have owed a small amount, maybe less than $1,000, and the government hounds them for collection. The business may be waiting for a refund on something else, such as a corporate tax R and D refund in the thousands of dollars, but meanwhile it may owe a couple of hundred dollars on a penalty charge that is not warranted. A DAS payment may have been late or a form may have been filled out incorrectly and the business is contesting it, but in the meantime the CRA is hitting them with all kinds of penalties and seizing their bank account for a small sum and no one is working to help them get a refund on the other side.
That would be the first thing, collections.
The windows are helpful more for individuals; for businesses, as long as they can get access to their file and get someone on the phone, it is an improvement. I do not think too many businesses need a window. They need to have access to their file and to be able to talk to someone who can take action on the file.