What we are clearly trying to do is to make sure that, as we look at the tax code, the system doesn't encourage behaviour that creates unfair outcomes and that doesn't enable the wealthiest to have bigger and bigger advantages as they get wealthier through advantages that aren't available to other middle-class Canadians.
Based on the evidence, we've identified what we understand to be some very big opportunities for people to plan their affairs and to defer much more tax than would be available for other Canadians. We think it's important to move forward. We think that it will enable us to make sure that our business sector is investing in their businesses and that people can have confidence that the system is fair.