There are some people in this room much better qualified than I am to answer those very specific questions you have, but certainly some of the ideas of going to cash-base accounting would simplify methods. But when we're looking at tax simplification, we do face how big it has grown. Not only has it grown, we talk about the uncertain part, the grey pages of the Income Tax Act being larger than the actual income tax.
We have about five ways of looking at it. I'm going to answer your question in a very circuitous manner. We're looking at a system that would be fair to all groups, efficient, the least cost to administer—we've talked about that—simple, and have clear rules.
Business is complex. When we talk tax simplification, we're not talking about making it simple in the sense of minimizing. Business is complex, and I look at some of the measures in this legislation, such as legislation regarding hospital parking. These are four or five clauses. These are complex issues. But there are simplified methods that we look at, and of course the certainty we talked about when we looked at clause 31, in terms of competitiveness when compared to other OECD countries.
I'm not answering your question because I can't, but I'm telling you about the five ways by which we would see a simplified tax system.