You raise an interesting point, because we can only go so far in trying to assess how effective or useful another country's reforms have been. I'll tell you quite personally that at times I've had to resist picking up the phone and calling the United Kingdom and saying “How does this really work? How do you operationalize this? What are the resource implications? What kinds of time delays are there? And what kinds of conflicts have you had in implementing your new exemption schemes?”
So we have done our best to assess what the impact is and what the value of reforms is, but imagining it from our perspective here in Ottawa and finding out how the departments have actually implemented it are two different things.