Yes, I agree.
In that same vein, it was only recently that they stopped allowing fines--like a business fine or a levy--and penalties to be tax deductible, but we still allow royalties to be tax deductible.
One of your presentations was critical of the idea that extraction royalties should be tax deductible in the province of Alberta, and that they would risk their political future, if you will, by having the temerity to raise the royalties of the oil and gas sector. If that's tax deductible at the federal end, how is the extraction company really paying more rent, to use your term?