This is my segue, is it?
I think the issue around tax consolidation is an administrative issue. Quite frankly, many organizations are able to restructure and effectively offset losses with profits in different companies within a common group. I think the major concern is you're asking people to jump through a whole bunch of hoops to do something that eminently makes sense and is in effect able to be effected by most large corporations in any event.
I think it would improve Canada's competitiveness and it would make it administratively simpler for businesses to operate with that provision.