First of all, I'd like to say that I am pleased that child care is back in terms of public policy debate. I think that's an important step in the right direction.
I think what concerns me is that if we try to overlay a universal flat fee system on top of the existing universal child care benefit, which has some concerning aspects to it—I can say more on that in a moment—as well as the existing child care expenses deduction, again, if you compare and contrast what families at different taxable income levels would end up paying, the combined effect of all of those moving parts essentially means that, yes, the higher-income family gets the far better break and ends up actually being able to claim a much more valuable deduction. So their child care costs are actually quite a bit lower.