Thank you.
I just need some clarification on your response to the previous question from Mr. McKay.
When the CRA pays the provinces, you pay the provinces based on assessment. So say you assessed that the taxpayer is going to be giving $500 and you collected $200. The spread, or the difference, is $300. You responded that your penalties and your interest collection are based on the fact that you are doing A and B. So could you tell me, are your interest and penalties based on the fact that you might have a spread and this negative spread is accommodated in this?