The cost that accounts for 2% of GDP is a statistic that was mentioned during the Summit on Tax Simplification which we held last December. Some of our participants identified costs related to it. If I am not mistaken, it is a number that was presented by the Fraser Institute. It represents the overall cost. I assume, without having verified it—but I can get back to you on it—that it also includes government-related costs.
Finally, in our opinion, two objectives must be pursued. First of all, the government must collect taxes owed to it. The English language expression, "secure the tax base", is a sound one. After that, the objective is for taxpayers to understand that the system is fair and equitable for everyone. Therefore, that is the balance the legislation is seeking to achieve.