I'd like to go on with this because I have a column, an op-ed, that you wrote on the issue of the fairness in Canada's tax system. You refer to this, and I'll quote you:
Some of these tax expenditures may be popular with tax payers, but their popularity is misplaced. For example, research has found that the Child Fitness Tax Credit and the Public Transit Amount, directed $107-million (70 per cent of the value of these tax credits) in tax relief to the top 25 per cent of tax filers. Because these tax credits are non-refundable not all households that claim them actually derive any benefit at all, demonstrating the complexity these credits add to our tax system.
We had Madam Presseault, from the CGA, who came and talked to us about the complexity of the tax system.
Could you tell us what a good guideline would be to decide if a tax credit is appropriate and useful, and which ones would be less efficient?