It depends a lot on the individual proposal. As you know, there have been quite a number of them.
With respect to the issue around the tax treatment of advertising expenses, which is probably one of the more prominent ones that have been raised, we have concerns about it just because of the way it would be implemented.
To make a long story short, it's effectively a tax on Canadian advertisers. It assumes that there's a direct relationship between the advertiser and the publisher, the buyer and the seller—which doesn't actually exist in a lot of digital advertising anymore—mostly because it was the policy of the day in the 1960s. It also assumes that there's a direct substitution between the ability to find something on an online service, like a Google, a Facebook, or a Twitter, and a Canadian equivalent that you could actually invest in alternatively, which actually isn't the case.
When the policy was developed in the 1960s, there was clearly a similarity between foreign broadcasters and Canadian broadcasters, and between foreign newspapers and Canadian newspapers. That doesn't exist online. If you want to advertise a beauty product to a certain audience in mobile apps, there may not be a Canadian equivalent to approach. As a result, changing tax treatment could actually be punitive. There just may not be an alternative.
Again, I think there are some significant challenges with that approach.