1. Deloitte: This report is believed to be done and paid for. It's public property and hence should be available to the public...and subject to public access of info. Not sure if anyone has tried to obtain a copy. Given a copy only to the FNs may not sit well with others.
2. There are all kinds of report on this topic, including a comprehensive one below from Jed Chong for Canada Parliament.
http://www.parl.gc.ca/Content/LOP/ResearchPublications/2014-17-e.htm#a6
goldhunter