My question goes to both witnesses.
If you put yourself in an ordinary citizen's shoes, do you not find that, generally speaking, the tax system is complex? Could it not be improved, simplified or changed so that people can find their way around it more easily? A good number of measures target businesses and investments, but have we looked at the way in which ordinary citizens, workers and their families, perceive the tax system in Canada? In my opinion, people find it very complicated. Could we not simplify it without reducing national revenue as a consequence? Each of you can have a turn answering.