It's a really good question. One thing is that the tax system by its very nature is of general application. I think this government has shown interest in pilot programs, in experimentation. That doesn't work very well in the tax system, because if we introduce a tax credit, it's open to everyone who qualifies; it's not the idea of having it available to some and not to others within a group, just to be able to tease out.... It's hard to see that working in a tax context.
On February 22nd, 2017. See this statement in context.