Yes, well, certainly unfunded liabilities remain an ongoing problem in Ontario.
I also want to pick up where Rick left off, or at least touch the same issue, in terms of the boutique taxes. I was equally surprised, Professor, to hear that you are opposed to them. I listened to your answer, and I understood it from both a revenue and an efficiency point of view, but I didn't quite understand how that trumps what the attempt is, without commenting on this particular tax; that is, the whole notion that if you want to use the tax system to affect behaviour in a positive way for the nation without acting like big brother, this is one of the means. So I still need a little help understanding why the efficiency of it is more important than the social goal, if you will.