I support the comments made up till now and during previous meetings with regard to the complexity of the taxation system for Canadian taxpayers. The fact is that taxpayers have trouble understanding the substance of the tax legislation. I would add also that as Mr. Moody just said, there are tax rules that go back to 1999, 2000 and 2004.
Currently, in 2013, we feel that they must be adopted since we have in practice being living with those rules for almost 15 years. In reality, several government rules should be rethought, in light of the fiscal crisis of 2008, which not only affected Canada, but many other countries as well.
We are in fact lagging behind where certain tax laws are concerned, which apply in practice. Not only is this system very complex for taxpayers, but also for parliamentarians who are trying to put in place effective rules in 2013 and are grappling with a history they are almost obliged to implement now.