I think it comes from doing a comprehensive review, and starting from almost ground zero, and then selectively identifying the areas that you want to incent.
If we take the CCA classes, for example, right now, embedded in the tax act there are something like 45 CCA classes. You can't find things anymore. We can start from scratch. Most OECD countries have around 10 classes. We can go down to 10 classes and just make it a lot simpler.
We use the example of high-priced consultants making lots of money, something that only the large corporations can afford in order to maximize their tax availabilities.