When I was the Minister of Revenue, the thing that struck me the most about the punitive nature and cumulative nature of penalties and use of money interest for late payments was that, in respect of child support payments that were in arrears, it was often initially a very small amount of money that the person who owed the money had not paid, often due to no fault of their own. It was usually discovered on a recalculation sometime after the payments were due, and, as a consequence of that, I saw small debts grow to very large debts—sometimes $1,000, $2,000, which might not sound much to some, but to those who were having to pay child support and for whom income was low, that was a devastating impact on them and they often couldn't get out of it.