I'll ask Jim to comment after I make a few comments.
Our position at the Federation of Canadian Municipalities is that our needs should be able to be met without any net tax increase across the board. We've never advocated a tax increase at any level of government to address our needs.
With the specific reference to a tax cut, it is a bit concerning, to be frank, when we start talking about tax cuts. But if the federal government feels those tax cuts can be made while still addressing our needs, then we take no moment with that. If it were a question of having to choose between tax cuts and our needs not being met, we'd probably ask for the status quo tax-wise and ask for our needs to be met. We just have no indication at this stage that any proposed tax cut will result in us not getting to where we want to go.