Thank you to all of our witnesses for your testimony today. It's very helpful.
Further to Mr. Fergus's line of questioning earlier about whether there are certain advantages and whether or not the system is fair, I would make sure it's on the record, Mr. Chair, that it's very much akin to our highway or public transport system. Some people choose to use a car because it fits their needs. Some people choose a van or a larger truck. They have different features. Obviously we require trucks to stop over and put on chains in certain areas and to comply with certain documentation, because of how they are used and there should be more checks and balances. This is not a matter of whether something is advantageous or not. This is a question of what feature they're operating under.
Concerning TOSI, the tax on split income, I want to talk to Mr. Weissman.
Mr. Weissman, these rules are well established. The government's own document just says it's not winning at court enough. That's why it's putting on these reasonableness tests. There's no definition of what is reasonable. It's going to end up being ultimately the court that decides what is reasonable, given the law.
Do you feel that CRA has the capacity to handle this increased scrutiny of tax on split income?