I guess there are two things I'd address. The first is, as I mentioned, that we're in favour of doing a review, part of which would compare Canada and the U.S. and other countries. If you're taking about the U.S. in particular, the one other thing they've done that's fairly major is a new rule that allows companies, businesses, to deduct capital expenditures faster. That is one of the concerns as well. Is there an issue there? Is the U.S. more favourable for companies expanding versus Canada, or is there something that we should be doing here?
The other thing that's a little bit of a concern with the mobility of businesses across the border is personal tax as well. It does depend on where you are. Some U.S. rates are a bit lower than Canada's, and the higher rate tends to kick in at a higher level compared with Canada.
I think those are just two examples of what you'd look at as part of a tax review to make sure that Canada is competitive.