First, on complexity, any commissioner of a revenue agency would prefer to have a tax system that would be simple, that would be clear, and that would reduce compliance efforts. All Canadians would welcome that.
I feel a little torn, to be honest. I think that is a good outcome for individual taxpayers, and in particular for small and medium-sized business, particularly microenterprises, for which I feel there's ground for improvement.
What I feel ambivalent about is large global enterprises with very complex structures and financial arrangements. You referred to transfer pricing. These are not simple matters. It would be naive to think they ever could be simple.
Concerning transfer pricing, could you elaborate, Mr. Gallivan?