Thank you, Mr. Giguère.
It's certain that it's been a long time since our tax act has undertaken a comprehensive review. It's been decades.
Subsequent governments have put in various incentives for a particular point in time, but there hasn't been a comprehensive review of whether all portions of the tax act are providing the incentives they were originally planned for, whether they're still needed--basically, from a business form, whether the business case still makes sense. There are sections in the tax act that conflict with each other.
There's a need for a comprehensive review of the tax act, one that has not occurred—as you know, as a fiscaliste—for a very long time.
This would also address what Mr. Adler talked about. I talked about the need for maintaining fiscal prudence, and I talked about the need for a better bang for our buck. There are savings. There is a capability for simplifying the tax act that would reduce the administrative burden.
The type of administrative spinning of wheels that occurs between taxpayers and the government on CRA discussions because the underlying tax act is unclear and it takes armies of tax auditors and tax specialists to figure it out is not really useful for Canadian productivity.
I think that undertaking such a review would have a capability of eliminating a lot of waste and turn around some of that savings into more productive use of the moneys.