You talked about the whole aspect of income averaging and trying to find a different way to, obviously, pay taxes, but pay taxes on a more consistent level of revenue versus making a lot of money in one year and then, as you say, not making necessarily as much the next year. Look, I'm not a tax guy and you're not a tax guy, but how wide of a net would we make this?
I remember sitting on the finance committee and we would get presentations around budget time about the exact same thing. Those who are self-employed in general have some good years, and they may have some bad years, and income averaging would allow them to pay a little bit less tax when they're having a really good year and a little bit more tax when they're having a harder year.
I wonder how far you were thinking of casting the net when you made your recommendation.