We have here in Canada, as you know, a voluntary compliance system. The onus is on the taxpayer to declare their income to the government. In making that declaration, it's the government's role to then conduct audits and do enforcement as it deems necessary. It's a good system. Like any system though, it's not perfect and there are always opportunities to improve.
When it comes to the level of tax complexity, it's a difficult question to answer on the surface because, in some instances, complexity is not necessarily a bad thing. What that typically means is that there are more benefits and deductions available to Canadian taxpayers to claim. That said, there has to be a balance where those segments you identified—students, seniors and lower-income Canadians—also have the ability to file with some measure of ease versus those individuals with more complex tax situations.
It's an ongoing discussion among the industry, taxpayers and the government to make sure we continue to have an appropriate balance in place.