Obviously, from a business planning point of view, businesses like to have a good idea of what the tax system is going to look like so they can build their plans and make their decisions. When tax changes are considered, their full implications need to be considered, and also the timing of the implementation to give businesses an opportunity to adjust to tax changes.
My remarks were primarily focused not on the proposals currently being considered but, in general, on maintaining a competitive tax landscape. One of the things I am concerned about is that, ultimately, we will see tax reform in the United States and I am concerned it could put Canada in a less competitive situation.