Finance committee  We're talking about a largely automated process. Rather than having to key in data, move around piles of paper, and manage that pile of paper that we would otherwise have received, our computer receives that data directly through the e-filing of the individual, of the taxpayer.

Finance committee  Essentially it is very, very dependent on our computer system these days.

Finance committee  It would be very little if there were no discrepancies detected by the system.

Finance committee  I would think so. Again, we're not program experts here—

Finance committee  I would have thought so, yes.

Finance committee  Well, a considerable amount of time. As I say, we've—

Finance committee  Again, just by virtue of the fact that it takes six to eight weeks to go from beginning to end, I think it's a good indicator of the amount of manual intervention—

Finance committee  Again, that's a little bit out of our area of expertise, but I would think, if we can get that information, it depends on the nature of the return—

Finance committee  I would think so, yes.

Finance committee  There would be some returns that are identified—

Finance committee  Hours...I mean, someone has to receive it. Someone has to make sure the attachments are proper—

Finance committee  It's a gradual process that has taken place over a significant period of time. There are additional resources that we can now devote to post-assessing reviews, and verification—

Finance committee  —and enforcement—that we weren't able to do before. So there is a redirection of certain resources to ensure that we have high quality, with high confidence in our system, and to ensure that people are paying their fair share and are filing their returns correctly.

Finance committee  I don't think there's any question about how efficient we've become. When you look at the unit costs of paper versus electronic, I think hands down you would have to conclude that we are much more efficient today, and we will continue to get more efficient over time as taxpayers

Finance committee  Absolutely. And we've invested in those service channels for Canadians—the My Account, the My Payment, our web, things like that—in trying to provide an easy, accessible, and cost-effective service to taxpayers.