If we do a comprehensive review—we've always been advocating that—we must do it correctly. It shouldn't be picking and choosing, picking winners and losers. A comprehensive review would be about building, creating, looking at all interested parties, building a system that works for today's economy and for Canada as it is today.
We shouldn't go into comprehensive reform saying we are going to, number one, get rid of the capital gains exemption, or the small business deduction. It should be about the best policy framework to capture what we're trying to create for Canada. All interested parties should be there: finance, parliamentarians, tax specialists, labour and first nations to look at all the different aspects.