Thank you. I've been pretty much exclusively in income tax since 1999. I think nothing should be off the table or out of bounds. The Income Tax Act is probably three or four inches thick, and some of it is not written in either official language. You have to be very careful when you're reading it. I don't think anything should be off the table in reviewing it. Tax rates, deductions, CCA classes, capital gains, capital gains strips, you name it—everything should be looked at. The last time there was a comprehensive review was in 1972.
On October 2nd, 2018. See this statement in context.