Mr. Rankin, I'll probably just comment on the good, because I agree with what Gabe said.
One of the strengths of the Canadian system and in the Department of Finance—I'd like to congratulate them—is that they are open to meet with taxpayers who find that the act does not work the way it was intended to work or the way everybody expected it to. The comfort letter process is a very important process for making the system function better. It's something that certainly the tax community values.