I'm here today to replace my colleague Steven MacKinnon. I couldn't ask you any questions without following the same tack he would.
Mr. Wudrick, you talked a few times about simplifying income tax returns. The committee will begin a study on this soon. You have already developed some possible solutions in this respect. You've already mentioned some areas. I would like to know which parts of the provisions are more specifically in need of reform and simplification.