Okay, I'll try to do that quickly.
I do not feel a flat tax is appropriate for Canada at the federal level. Alberta has a flat tax. I think it is acceptable at the provincial level because of interprovincial mobility of labour. At the federal level, if we want any progressivity in our overall tax system, given the regressivity of indirect sales taxes, property taxes—all the others—we need significant progressivity in the rate schedule of our federal direct tax.