Thank you, Mr. Chair.
I would like to thank all the witnesses. It was very interesting, even though there was some contradiction.
Mr. Ball, I was a business student a very long time ago, too long ago. I remember that one of your predecessors, Lyman MacInnis, who was the president of the Chartered Accountants of Canada at the time, spoke to us about the duty or the need to simplify the tax code. I am taking this opportunity to acknowledge the reforms that have taken place in your profession. You have the merit of being consistent across the decades, and I salute that.
You made a comment and I would like you to expand on it, if possible. You said:
“Canada is out of step with other OECD countries.”
Could you tell us about the OECD countries that you think are models when it comes to simplification or efficiency of their fax system, and I'd like you to go more into the principles that you touched on in your testimony.