Mr. Julian, certainly, when we're talking about a royal commission on taxation we're talking about reviewing all portions of the Income Tax Act and the enforceability of the Income Tax Act. We're looking at things like GST, everything that's related, the personal side of income tax.
We saw what happened last year when the Government of Canada tried to one-off the changes on incorporated individuals and small businesses. That did not work well. What we found from this is that in their endeavour to try to make the tax system fairer, simpler, in fact the end effect was to make it more complex. When you start to look at one-off pieces of the Income Tax Act and try to amend one-off pieces of the Income Tax Act, you have unintended or perhaps intended consequences that don't work well for anybody.