Thank you very much.
Mr. Kemp, I thought you made a very strong case for the rental sector on the subject of the HST. I'll leave it to my Conservative colleagues to react to your comments on their tax, but I'd just like to say how much I agree that you make a strong case on the capital gains issue.
I remember last year, and even the year before, getting a similar submission about how there would be a very strong case for allowing deferral if an owner of a rental property sells to buy a new rental property. It seems to me that makes a lot of sense. I remember one point coming out of the earlier submissions was that the people who would gain are not principally very high-income people. A lot of the owners of smallish rental properties are middle-income, ordinary kinds of folk. Is that also your opinion?