Yes. I don't think anybody would argue that it's become simpler. There was a commission, the Advisory Panel on Canada's System of International Taxation, struck by the Department of Finance in 2008. They investigated tax simplification, had some recommendations, but to my knowledge, none of those recommendations thus far have been implemented.
I suppose I should also say again that since at least the late eighties, it's just grown in terms of complexity, to the point now where we have certain sections, section 95, that is over 150 pages of tiny print—one section in our Income Tax Act.