Had I been able to bring an Income Tax Act, I would have done a simple thing and just flipped it over. The grey parts in the Income Tax Act are the proposed changes. When you say that tax is a grey area, that has become reality right now. Simply flip over an Income Tax Act and look at the grey sections: it's full of proposed measures.
Some of them, like proposed section 56.4, date back to 2003. We're supposed to keep data on income tax sections that do not exist yet, with forms that do not exist, and when they come into legislation, we'll have to back-file for seven years. It's an incredible burden on the taxpayer.
It's also unfair in the sense that you're supposed to know your affairs are done after a certain time. After more than three years, to me, the sunset provision should be implemented so that taxpayers have a sense that it's final, that they've filed their tax. But right now, there's just too much tax baggage out there.