Okay.
I'd like to ask Mr. Moody a question and demonstrate that it's not only my colleague Mr. McCallum who reads your blog. In The Bottom Line, I think you said:
One reason for the changes, and the complexity, is a feeling within government that there is a lack of compliance in certain tax areas.... There is a general feeling that there’s a whole bunch of abuse out there. The Department of Finance wants to capture that abuse as broadly as possible. As a result, rules are created that are often incomprehensible.
—to use the words you've used again this morning.
Are you speaking more of multinationals and large corporations, or are you thinking of individuals, or both?