We are calling for a means to an end, but we have some ideas as to what needs to be looked at according to principles of fairness, competitiveness, efficiency and neutrality.
One of the areas to look at for competitiveness is adjusting the tax mix. Obviously, there are a lot of different types of tax revenues: personal income tax, corporate tax, excise taxes and sales taxes. There are other countries that do it differently. We need to look at how we can help grow our economy and spur investment by potentially adjusting that, for simplification itself. Our tax system is half a century old; it was created before humankind walked on the moon and we're talking about applying it to a new digital economy.
Those things aren't aligned, so if we actually go through it and look at what can be simplified, that will have an impact not only on all Canadians, but specifically on small businesses, which might not have a dedicated tax department to do their taxes each year, and on individual Canadians, too, who also don't have a dedicated tax department.