One of the themes running through our entire submission was simplification, which is why we called for the harmonized sales tax, the group tax reporting, and a review of the tax system. The tax act is huge now, and it's got to be looked at.
In terms of environment, I think a study should be undertaken in the same theme for harmonizing across the country. If everyone comes up with their own system, it's going to be like what we have with the GST right now and the non-harmonized provinces. Consequently, since the environment issue is in front of us, I would urge the government to consider a study bringing in a harmonized system, with all the provinces and the federal government looking at that, and carry it through to all the other themes, HST, and move toward a much more harmonized—