I fully agree with that. I'm not a tax professional or a lawyer, but I think it's high time. What I've heard from my constituents is that there's an expectation and that there needs to be a complete review of the way the tax system works and also probably a review of the people who are responsible for managing it and the quality of service given by CRA.
On your third point on page 6, in your view, the pooling of the refundable dividend tax on hand, or RDTOH, sources is going to be highly complex. This is an area where I struggle sometimes to understand this pooling effect and how you will comply and demonstrate to CRA where the different funds are coming from and how you're using it. Can you please take some time just to explain this pooling and the complexity involved in it?