If we were to break that down, when we see the average tax reduction for couples, it's two. Maybe they'll have children and maybe they won't. But it's simple math. If you break it down, 540 divided by 365 is approximately $1.48 a day in income tax savings. You can use your calculators. This is not a math test. Or you can take my word on it that I've done the calculation appropriately. So it's $1.48 a day for a couple or a family of four. Does that make sense to you? For me what that says is that it's 75 cents a head if you don't have any children. That doesn't even buy you a cup of coffee today. That was my theme on that.
Also, in terms of the middle class, I understand fully the conversation with respect to TFSAs and the reduction. Has Finance Canada ever conducted a study on whether or not these TFSAs are being utilized as micro-sources of funding for small or medium-sized businesses? I don't have an ulterior motive on this question; with others I do, but not on this one.
I'll give you an example. You're a parent, you have a TFSA, you've been able to save up, and it's a pool of capital. Instead of your son or daughter starting up a small business by using their credit card, they come to mom and dad and ask to utilize his or her TFSA as their seed money.
Have you ever tracked anything like that in terms of understanding where TFSAs are being employed? I think that right now Canadians assume it's just a big pot of money that people are sitting on and saving. But presumably there must be some investment that goes back into society.