We're by no means advocating for the elimination of the corporate tax, and I do appreciate that there are jurisdictions that have gone to that extreme. But I think that Canada should compare itself to its OECD competitors. I think that's a fair comparison, and it's one that we need to make consistently because our OECD competitors are constantly changing their tax systems, not necessarily lowering rates but streamlining and eliminating complexity. The fact is that we sit above the OECD average, and I think that is worrying. When we compare with our peers and the other jurisdictions where people consider investments, we are lagging, so I think there's work to be done.
I'll also note that part of tax reform isn't just lowering rates. The other element is cleaning up the tax system. We survey our members every year. We collect data on 68 different taxes that they pay. They spend over $3 million just complying with Canadian tax legislation. That alone would be a huge benefit—if you could just simplify the system and make it easy for taxpayers to file and comply with the tax legislation.