I appreciate that. Thank you for that.
On the second item, I just want to move to Professor Cockfield on the issue of the advisory panel.
I was a little surprised, and I don't know if I heard you correctly saying that the government has not acted on the recommendations. The government as I see here has acted on a whole series of recommendations from that panel, so perhaps I can share this with you and we can have a conversation about that off-line or by e-mail. The government has taken a number of steps to implement the panel recommendations. I just wanted to point that out for your benefit and for colleagues' benefit.
I like what you said about simplifying the taxes. I also like what you said about simplifying measures such as the working income tax benefit, which you supported, and the universal child care benefit. There's a way to do that. I'll add on to that point by asking if there is a way to simplify, some people call them boutique tax credits, things this government introduced, for instance, the registered disability savings plan, which makes a big difference for families who have a family member with a disability. It makes a big difference for them. Former governments have introduced RRSPs, RESPs, and you now have pooled registered pension plans and tax-free savings accounts.
I certainly take the point that a lot of middle-class Canadians look at these credits and get somewhat confused. Is there a way perhaps for the government to look at simplifying them all? They all serve a definite purpose, though: RDSPs are for persons with disabilities, and RESPs are for families who obviously want to have kids go to post-secondary institutions. Is there a way we can simplify or group some of these measures together so it's easier for Canadians to deal with?