Well, there aren't studies currently available to determine or support the $75,000 number we picked. We took a look at the intent of that threshold when it was originally introduced at $30,000 in order to eliminate and/or save on compliance issues, as well as the compliance costs of reporting GST—or taking it off to their accountant to figure it out.
We've seen a great proliferation in the last number of years of individuals who are working on a subcontract basis. They may be working for one contractor or two contractors. So these are truly the smallest of small enterprises. As for the number of $75,000, if you look at what was considered low income in 1991 and then carried that forward with the effects of inflation, I think it would bring you pretty darn close to the $75,000 range.
If you take a look at what would be the overall impact on government, it would be very minimal, in our opinion, in that individuals who work for GST-registered companies or who provide services to GST-registered companies get that GST back on the items they pay.... So as far as the impact on the Government of Canada is concerned, it would be minimal. The true benefit of this would be for small enterprises, by reducing the burden on them.