I don't know that we would have any specific recommendations. In general, a very generous tax regime is currently in place. When any regime provides an opportunity for people to benefit, there's going to be abuse. There has to be a balance. Each time we assess proposals, we're trying to assess the opportunities for abuse. To an extent, we're always chasing what the next level of abuse is. That's why we thought it was important for the committee to have the data on donations, but to disaggregate that data to establish the value of donations going to registered charities versus how much is going to these tax shelter arrangements to get an idea about abuse....
There is abuse in the system. It's very true that there are opportunities for abuse. We're always trying to look at ways to ensure that we don't have that kind of abuse, and we work with the CRA to ensure that it's stopped. It's an important consideration when analyzing any policy proposals.