I'll defer to some of my expert colleagues for the last part, about the consumption tax and its possible effect on the underground economy.
The question the member asks relating to the tax gap is an issue that has been discussed a long time in the agency: how much is not collected, and how much is hidden somewhere in there?
Years ago, purposely, the agency and previously the revenue department decided not to invest major money in trying to estimate the tax gap. The reason for that is very simple: you have almost as many theories as you have people who study this area. People figured that you could sink an enormous amount of money into it and come up with a number that just about anybody could challenge.
We know it exists, and I think we accept the fact that it is a major problem. Our strategies have always been to go sector by sector and take initiatives to get at various aspects of the underground economy. Some of the activities we've taken in the construction industry are an example of that. The minister has just asked us to review that very carefully in view of seeing if we can expand that to a broader concept of the underground economy in the larger sector. We're looking into that.
So I think we've developed a constant pressure on the underground economy, and we are making gains every year, but we have not conducted huge studies to determine what that amount could be. I think we can accept that the estimates that have been made--I can't remember exactly which ones they are--vary from about 4% to 15%.