Thank you.
I have three and a half minutes, so I'll ask only one question, but it is for all four of you, if you want.
Strangely enough, there is one thing I believe you're all in agreement with when we're talking about the tax system. That would be for a review of the tax expenditures we have. I've seen some work done by the CUPE economists. I've seen some work done by Mr. Hodgson. I do believe there's some work by the Fraser Institute on the topic. Mr. Milligan, I know you're interested in the topic.
Not only is it a matter of reviewing the tax expenditures, I think it's a matter of considering that some tax expenditures are inefficient and even detrimental for the economy. We know the Minister of Finance has announced that he was interested in reviewing tax expenditures.
I'd like to have your comments on the state of tax expenditures, the impact it has on economic growth, and if you consider that tax expenditures and even the review of the tax mix constitutes by itself a full reform of the tax system, or if it's only one component that should even be enlarged to look at the whole complexity, the administrative costs, and even the inefficiency of the current Canadian tax system as a whole.
I would like to start with Ms. MacEwen, continue with Mr. Stewart and also have Mr. Lammam and Mr. Milligan comment.