I think that's a fair comment.
I think what's needed is, as my colleague suggested, to have a large analysis of the system as a whole and go through all of these things and see what has become out of date. I think it's analogous to the tariff code, where there are tariffs in the system designed to protect domestic industries that no longer exist. I think that if we went through the Income Tax Act we would find a number of provisions that may have made sense in 1960 or 1970 but no longer make sense today.