In all cases, if the person is dissatisfied with the commissioner's report or, above all, with the penalty suggested by the commissioner, the fact remains that the person can then ask a court, such as a provincial court, to review the penalty.
So, if I understand correctly, in all cases, even if we keep paragraph 107(1)(a) and subparagraph 107(1)(a)(i) as proposed, a game of ping‑pong could be played with the interpretation. I'm talking about the penalty here.