Okay. That's interesting. I hadn't thought of that before, but I can see your point that the risk of being audited or actually being audited, when it's proven later to be not initially warranted, could be very costly if the burden is on the small and medium-sized enterprises. I get that.
Mr. Guilmain, you also mentioned this as a sort of running theme in your opening remarks. You said industry was ill-prepared. You even said that the implementation time should be up to three years. I'm wondering what your thoughts are on how we get the balance right but also reduce the burden. I wonder if you have any more thoughts that you haven't been able to share on the trade-offs there.