Public Accounts committee  In terms of the timetable, on May 15 we put in place a more robust process for the new advanced deposits that come in to us. We do the screening and we do ask for additional information. We ask for the tax year and for the reasons behind the advance deposit. That's for new funds coming in; it's already in place.

Public Accounts committee  That's correct.

Public Accounts committee  The whole world of corporations is quite a bit different in terms of reassessment activity. There are a lot of transactions; many of them are extremely complicated and take place over a number of years. Therefore, a continuous stream of assessments and reassessments goes through these corporations.

Public Accounts committee  In the administration of the advance deposits, we will take a look at the situation with the corporation and, under the enhanced process, we will determine what the bona fides are of the request and of the possibility of reassessment. Initially, we'll have accounting people involved.

Public Accounts committee  That's right.

Public Accounts committee  What we're putting in place is, as I said, a two-step process. When we get an advance deposit now, there are enhanced routines that are followed. Before, we would accept advance deposits without certain information; now we take a look to make sure the identification is correct and to see if a tax year is attached to those advance deposits, which is an important indicator for us in terms of identifying the tax year the corporation may feel there may be some issues with down the road.

Public Accounts committee  In most cases we're talking about large corporations. We're talking about amounts probably in excess of $25 million. There is a large-value electronic transfer system available, and we would communicate with the company and transfer the funds.

Public Accounts committee  Back in 1999, when this policy first came into place, it was new. There were processes and procedures that were put in place. CRA is a large organization. There are people with different interpretations of what we have in place. Since the findings of the AG's report, we have accepted those findings and are now in the process of strengthening the review procedures we currently have in place so that we'll be able to detect any instances when—