Thank you, Mr. Rankin, for your question.
Actually, it's not something we've looked very closely at. We try to refrain from looking at specific tax credits for the simple reason that, when we look at a taxification agenda, we're looking at trying to minimize and streamline taxes and see if there are other ways of putting money back into the pockets of entrepreneurs or small businesses that are not related to tax credits specifically or to targeted tax measures.
We were talking earlier about the costs. According to the Canadian Federation of Independent Business, we're looking at a cost to SMEs of around the same as the cost for compliance, which is about $6 billion. If you weigh that against the hiring tax credit, I think there has to be some balancing. How do you look at the tax system and make it more efficient and make it more fair in the sense that everyone pays their fair share, but on the other hand, it doesn't cost too much to comply with?