I respectfully disagree.
The whole purpose of the exercise was to arrive at a formula that would be fixed, and we have arrived at that. The provinces could not agree among themselves, so it was necessary for the federal government to follow on the recommendations of Mr. O'Brien and modify that modestly. For example, there's no cap on the Atlantic accord, which Mr. O'Brien's committee had recommended. This is not something that changes from year to year. The formula stays the same. The numbers will change, because fiscal capacities will change in the provinces and territories in Canada, but this is a formula that is fixed, and it will continue that way.
Yes, tax points were transferred some years ago. I know about that. But again, that was done by government and is not constitutionally enshrined, so the next government could change it, of course. It's the power of Parliament.