In terms of the implications of this bill, it has certainly represented a significant overhang in terms of the Department of Finance's work. This bill required a lot of work, and each iteration of it has required maintenance and checking and things like that. Certainly those are resources that are available for other things.
In terms of simplification, when we draft now, we try to adhere to modern drafting standards provided by the Department of Justice, and when we open up provisions, we try to clarify the law where we can. But I think the Canadian tax system has indicated a preference for precision, and precision necessitates a certain amount of complexity in the act.