Thank you, Madam Chair.
Let me begin with Mr. St-Pierre, because I fondly recall the meeting with Ms. Carole Presseault on December 15 last year. At my office, we were able to talk about the real issues, including the unspeakable complexity of the Canadian tax system. We have that point in common.
Let me use a simple example. I have been filling out my tax return since I was a teenager and I also do it for people close to me. Among others, I do the taxes for my mother, and I will always remember the year she decided to buy public transit passes only to realize that the credit would not apply because her income was not high enough, considering her age, and so on. So she kept using her car.
When I was the critic for small business and tourism, entrepreneurs had a chance to tell me about the problems they had with research tax credits. They told me how complicated, if not impossible, it sometimes was to take advantage of those tax credits. Some told me straight out that it could be a trap. It is quite unfortunate to think that the nature of our tax system can be harmful to both entrepreneurs and ordinary taxpayers. Could you give us some examples? Could you explain to what extent tax rulings can be harmful and show us how difficult the situation is?