Thank you, Mr. Chair.
I have a question about a fairly complex subject, the Income Tax Act.
The Prime Minister, the previous parliamentary secretary, and you, yourself, Mr. Morneau, have repeatedly called the Income Tax Act overly complex, saying that the rules needed to be simplified to make them easier for Canadians to understand. That is not the case today. It is one of the most complex pieces of legislation out there, and the average Canadian cannot make sense of it. Nevertheless, no one is supposed to flout the law; everyone has to pay taxes even if they have trouble understanding the act.
I repeat, you have frequently said that the act was too complex and in need of simplification. I would therefore like to know where the government's review of the Income Tax Act stands nearly two years into your mandate. When will the government overhaul the Income Tax Act to make it easier for Canadians to understand, as you have recently promised?