Ms Marie-Claire Maney:

That would be a matter for Revenue. In terms of mediation, we do not currently have the facility to ask the parties or to insist on mediation. That would need a legislative change and I would recommend that change. There is a review system in Revenue, and according to chapter 14 of the Comptroller and Auditor General report, there have been 58 uses of it over five years. Mr. McCarthy can give the correct figure if I am off but it is close to that. That review system could be used more.

There is certainly no incentive for any individual or corporation to not appeal to us.