Thank you.
Mr. Gorman, I appreciate that you mentioned the difference between tax evasion and tax avoidance. We'd love to help investment in Canada avoid what we see as a very regressive tax, the retail sales tax, by moving toward a harmonized GST across the country. Your report talks about it being the single most important action that these provinces can take to improve their overall provincial, and Canada's, tax competitiveness.
Could you elaborate on that a bit? Do you see examples of where that is in fact the case?