Considering there was some complaint of a lack of disagreement earlier, why don't I weigh in and disagree? I think, in terms of its overall tax structure, Canada has one of the least attractive and least intelligently constructed tax structures in the industrialized world.
What we've decided to do, overall, is to tax at below the OECD average, so we're not actually a high-tax jurisdiction, but we've decided to tax the things we want more of very heavily and the things we want less of lightly, and I don't think that's a good idea.
So for business investment, which we would like more of, to create better and more jobs that are more productive, we've decided to tax that very highly. Countries like Sweden and Denmark, interestingly the more socialist countries, have figured out that what they want to do is try to make their companies as productive as possible and collect the taxes from the people who have high-paying jobs in those companies and the investors in those companies.
I think we have it completely wrong, and the only thing that saves us is that the United States has an unattractive structure as well. They do it all at a lower level, but the day the United States wakes up and takes their taxation of corporate investment down is the day that Canada is in big trouble. So I think we have a vulnerable position because we've decided to tax corporate investment so high, and I think that's not an attractive system.