Our report specifically focused on the fact that the provinces are going to be compelled to go along with the federal income-splitting proposal if it is introduced as a result of their having signed on to tax collection agreements over the past number of years, which were intended to increase the efficiency of the tax collection system in Canada.
I think a number of commentators from a variety of research organizations across the country have looked at income splitting and have raised very legitimate questions about whether that's the best use of $3 billion from the federal government and almost $2 billion from the provinces, and there are a host of reasons.
One might question the proposal in terms of equity. Is this really targeting families most in need? Most of the benefits are really going to very wealthy families, and very few of the benefits would be going to families who would likely most need assistance from that type of program.