It's a very good question, because you're right, people talk about simplification, but then when it comes to some particular program, it runs into some resistance.
We've recommended a few areas where there should be simplification, where I think there could be some major impact. Certainly, completing the process of sales tax harmonization is important. In Canada, a study was done by one of our members that shows 295 taxing points a national business can run into, and that is complexity. Anything toward harmonization helps that.
We've talked about loss consolidation and loss transfers, which is something this committee has recommended to the government. Withholding tax--a number of people have to comply and deal with the tax obligations of another party.
Coming back to the personal tax situation, I think it involves some discipline around looking at whether the tax system is the best mechanism to deliver the benefits. I think in many cases an economist would tell you no.