The Income Tax Act is certainly a very complex act. It's 2,882 pages, at least the most recent version. Presumably, there are other bills brought before you that are almost as complicated.
I think, fortunately, with respect to income tax, you have the byplay between the department and the outside tax community. These people say that these are basically non-controversial remedial issues and people don't have any significant problems. It's hard for people who try to do this on a daily basis to understand what's in every specific provision.