I'm just going to maybe take off from where MP O'Connell had left it.
That's why we have the tax on split income, TOSI, rules as they are. If you actually look at the consultation paper your minister has put out, he actually says we're just not winning enough of these cases. So, again, what's reasonable to the CRA and what's reasonable in someone's case is going to have end up being defined by court, which is a very long and expensive time.
If you remember, the Auditor General recently did a report, I think it was this spring, saying there's a huge amount of time wasted right now as people go slowly through our tax system.
I have to say, Mr. Brakel, I've never heard the word “poor” and CRA in the same sentence. I'm sure there are some officials somewhere who are finally saying, here's someone who understands us.
I'm going to go to Mr. McKenna.
Mr. McKenna, I'm from British Columbia. In British Columbia, we do have a carbon tax but there is no tax on jet fuel. It was specific because they didn't want to see business being moved to other jurisdictions that did not have such a tax, like the United States or Alberta. People would just say let's not buy fuel in B.C. , we'll stop in the United States and fuel up there because it's cheaper.
Now with this federal carbon tax even though the British Columbia carbon tax is exempted, your industry would still have to pay. Is that correct? Or is the federal proposal not to incorporate jet fuel?