Yes. I have a very quick response to your point about the advisory panel. I may have misspoken, but I meant to suggest the tax simplification proposals of the advisory panel have yet to be implemented. There were a number of recommendations implemented, but they had a couple of dozen recommendations, and the government, to my knowledge, hasn't implemented all of them.
With respect to your other issue, you're absolutely correct that most credits serve different purposes, but I'm speaking more directly to, and I think there are at least four, the universal child care benefit, the child tax credit, the WITB which I mentioned, and I think one other. They directly try to help low-income families. Those are the ones that could be rationalized and simplified and made more accessible to Canadians.
Another point is that many low-income families don't file returns. They don't get the GST/HST refundable tax credit, for instance. The IRS at one point—and it's persisting to this day—started what's called the VTA program, the volunteer tax assistance program. That was an institutional mechanism. I used to be a faculty director of one of these VTA programs, where it would take volunteer law students and they would process returns for low-income Americans, in this case. We don't have anything like that, and that's a real problem because so many vulnerable Canadians simply don't have the wherewithal to file a return; hence they don't get at least the refundable tax benefits that they otherwise would be entitled to. They typically don't pay any income tax; hence they don't file a return, and they may or may not be aware that they're entitled to these benefits.
Again, rationalize the ones targeting low-income Canadians, and maybe also promote some institutional support through the CRA.