Public Accounts committee  I think the question was about the ability for the government to have access to real-time data, in the form of either e-invoicing or e-payroll, and there were two recommendations from the Auditor General in that regard. There's a significant amount of work under way—certainly on e-payroll—as the commissioner mentioned earlier.

Public Accounts committee  The findings in the report tied the need for postpayment compliance work, given the attestation-based approach that was taken. Certainly, that is our view as well. A postpayment compliance program is going to be needed, and that's what we're working on now. We agree. This was the right approach to ensure the integrity of the program, both with prepayment controls, which we feel were appropriate in the case of the wage subsidy, and with the postpayment audit program that's currently under way.

Public Accounts committee  It's hard to compare this particular program with the other compliance programs that we run. We have such a wide variety of programs. The error or change or reassessment rate really depends on the nature of the taxpayer and the nature of the tax issues we're looking at. It's very hard to draw a comparison.

Public Accounts committee  I would say the attestation process was the first part—the first step as part of the application, in addition to providing the information that was required. The claimant had to attest that they were eligible and that the information was accurate. That was the first step.

Public Accounts committee  No. Then it went through the automated review and, where appropriate, where risk was identified, it went through manual review as well.

Public Accounts committee  The commissioner has covered the most important parts of this, but just to reiterate, 100% of the applications that were received for the wage subsidy were automatically reviewed for risk indicators. We looked at things like how reasonable the number of employees was and the remuneration that was being claimed based on T4 filings that we had for the entity.

Public Accounts committee  I think that question might be for me, if that's all right, Mr. Chair. Our approach when we establish our compliance programs and our audit plans is always to take a risk-based approach. The purpose of taking the risk-based approach is to ensure that we are identifying the highest-risk cases, so that we can deploy our resources there first.

Public Accounts committee  I'm happy to expand on that. One of the recommendations the Auditor General made to us in her first report regarding the wage subsidy was to look at other data sources, including in particular the GST data. We incorporated the GST data as a prepayment verification control in the context of the Canada emergency rent subsidy.

Finance committee  Perhaps I can answer the question, Mr. Chair.

Finance committee  From a criminal investigations perspective, I can assure the committee that we are working closely with our partners. We are aware of the risks and the possibilities of fraud. As soon as we are able to share information, we will, but these are investigations that we cannot discuss.

Finance committee  It would be the same answer as I previously provided—

Finance committee  The work is—

Finance committee  I don't have that figure to give you, unfortunately.

Finance committee  I don't have that figure to give you. In our work—

Finance committee  In our work, the broader work in relation to our audits of CERB recipients, will start in 2022.