Certainly parts 1, 2 and 3 are aimed at particular taxpayer groups. Bijuralism, theoretically to the extent that you're reflecting both legal traditions in Canada, would have broad application.
We've just been talking about charitable donations. The flip side of the measures that my colleague has just spoken about is there are measures that allow split receipting, so that if you receive some benefit, like you attend a dinner or receive a golf game as part of your charitable donation, rather than having the donation rejected because you've received some benefit in respect of it, you can receive a receipt and make a charitable donation for that part. So that could be a broad application.