Madam Speaker, our government respects the CRA's arm's-length status.
I would also like to highlight that the Minister of National Revenue does not instruct the CRA to begin audits, nor does the minister intervene in audits that are under way.
However, going back to the comment I made previously, this is a continuous improvement. We got feedback in committees about how we could improve the program. Small businesses are another stakeholder in this whole process, and we needed to reach out to them in the same way that, at the beginning of COVID-19, we asked them what we could do differently, whether the measures taken had been effective and, if not, how we could improve them.