I'm aware of the resolution, Mr. Field. As you recall, I spoke to your convention. At that convention, I advised them to avoid income trusts, but that's an aside.
I am very pleased with Mr. Murphy coming forward and reminding us that all the finance ministers of this country have shared the same concerns. Our political party had those concerns prior to the last election, and we were clear that we would have to act upon this issue were we to become government.
Out there, of course, ordinary Canadians had mixed messages. Their government promised not to tax but is ultimately doing that. Still, this is a file that has a lot of questions remaining, with a lot of questions stemming from the previous government's actions.
I still would like to come back to you, Mr. Elitzur, on your suggestion of perverse incentives. Would you give us an example?