Briefly, I would answer that the United States has many other things to offer companies. Among the World Bank Doing Business indicators, income tax is the only point on which Canada leads the United States. They have other assets to offer.
The corporate tax rate is something we can control relatively easily. It's something we can act on fairly quickly, as compared to other things that are much more complex and depend on other levels of government, among other things. I think it can be one of the levers we can use to make Canadian businesses, Canadian workers and all Canadians much more productive.