The challenge is we view it first and foremost as an administrative and reporting burden issue. Canada is the only G-7 country that does not allow some form of consolidated reporting or equivalent measures. As a consequence, if I am a multi-line company with multiple operating subsidiaries operating on an integrated basis, I need to file separate returns annually for each of these operating subsidiaries, notwithstanding the fact I am a single contiguous entity.
That's not efficient. Within the company, that creates artificial barriers to operation. It adds to the paper burden we have to deal with. It's simply not an efficient way to go and it really doesn't mirror the way the corporation is supposed to work. It puts Canada at a competitive disadvantage.