The biggest cause is it hasn't been reviewed for a very long time. There are sections that need to eliminate measures that no longer achieve desired policy objectives. You need to consolidate measures that have grown so many arms they can be scaled back, for example, the number of capital cost allowance, CCA, classes. You need to streamline the Income Tax Act and reorganize sections all over the place.
On October 18th, 2012. See this statement in context.