I just wanted to pick up on that comment. I think that, if you just leave it vague and rather open-ended, there's an uncertainty not only for the taxpayer or the tax-filer but also for the administrator of the tax system. This will take a long time to sort out, and the precedents will be probably set by CRA. I don't think that's the way you want to proceed with tax reform at all.
I think you want those who are writing policy, which is Finance, to be working closely with CRA, who's administering it, but putting as much detail and guidance as possible in those rules to, first of all, make it easier and efficient for the tax-filer, but second, to ensure fairness and objectivity. It seems to me that Finance ultimately should have that responsibility, so really they should go back to the drawing board and put a little more detail and rigour around it, certainly before the legislation becomes effective.