Those are two great ideas. Those are ideas we've discussed with the Canadian Institute of Chartered Accountants, with Mr. Hayos and others, for a number of years. They are ideas that we brought forward to the committee, and we noted that the committee, in its report on the last pre-budget consultations, recommended having a royal commission on these, but I think it's a two-step process.
Where I would differ with their presentation this week is that I think we first have to have a public consultation process. We very much support the idea of a royal commission or an expert panel. Then, as a follow-up to that, there would be this idea of an office of tax simplification. I don't think the time is right now to be setting up a whole bureaucracy. It's an interesting example. It's an interesting process, but we also have benefited here in Canada from the paper burden reduction initiative and the red tape reduction reports. I think some of the more administrative compliance-related matters are being dealt with through that process. So first let's do a consultation process through a royal commission or an expert panel to define what we mean by tax simplification in Canada and start setting up the steps toward that.