If I can perhaps make a couple of comments in that respect, in terms of ease of compliance and certainty for taxpayers, a lot of what the bill does will ease compliance for taxpayers with respect to tax changes that have been outstanding and have been administered by the CRA for a number of years.
As I think was mentioned to the committee before, even though there has been draft legislation, a taxpayer may not have been able to use those changes for financial statement purposes. A taxpayer may be choosing whether or not to take a particular position for tax purposes and then be required to take another position for financial statement purposes. It wasn't integrated.
With the tabling of this bill, for accounting purposes this counts as substantially enacted, so taxpayers can now rely on one set of tax rules for financial statement and tax purposes. And going forward, if smaller packages of draft legislation are released, presumably it will be easier for taxpayers to digest and work with those changes—and presumably smaller bills in the future.