I will be brief, Mr. Easter.
Thank you for the question. I agree with my co-panellists on the importance of looking at the effectiveness of different tax expenditures.
However, I think it's important to also pick up on a point made by Mr. Caron, which is the complexity of the system. Tax expenditures add substantial complexity, which has an efficiency cost, but it also importantly has a fairness cost. People who have access to greater tax planning and have an accountant on call are able to navigate the complexities of the tax system more easily than a regular middle-class family.
I think it's important, both from the point of view of efficiency and for fairness of the tax system, to have a thorough examination of tax expenditures.