I'm not sure I got three recommendations there and I'm not sure I agree with you on whether it's an iPod tax or not. However, you said one other thing that I want to follow up on. That is about the HST rebate plan.
Don't mistake me here: this is a single question from a member of Parliament; this is not government policy, but for the life of me, I can never understand why we give HST money back to anybody. We spend a lot of money to gather this tax and then we rebate it to university kids and a whole bunch of people who may or may not qualify but do qualify on paper.
Do you want to make a quick comment on that?