Okay. Thank you very much.
Now I would like to talk to Mr. Cockfield and Mr. Moffat.
I think that this has already been discussed, but I would like to deal with the issue of simplifying the system.
Not too long ago, the Income Tax Act was 2,300 pages long. Then 900 pages of recommendations from the Canada Revenue Agency were added, making a total of about 3,000 pages. If I am not mistaken, the first Income Tax Act had a dozen or so pages. So it has expanded very quickly.
Let me start with you, Mr. Moffat.
One of the things you mentioned was a variety of tax credits, boutique tax credits, as my colleague called them. It is more than that. If we are talking about simplification, given that the Income Tax Act is 3,000 pages long, it is not just a question of tax credits. There is something much broader, related to the complexity of the tax system. I do not wish to diminish your proposal, but do you not feel that any correction to the act that your proposal would make would be only a minor one?