Thank you, Chair.
First to you, Mr. Ball, and then to Dr. Tedds. You didn't testify on this, but I believe your group has done a certain amount of work on the cost of tax compliance in Canada.
If you have any specific testimony to offer us today, would you say in general the taxation system is moving toward greater efficiency and lower costs for Canadian families and businesses or to higher complexity?
I'm starting to feed off a bit of what Dr. Tedds talked about in her testimony around compliance costs. I know chartered accountants have certainly testified before about the direction and cost to businesses and to families.