In terms of its administration, the tax system is extremely complex. If you just look at the law and also the different types of provisions, it is necessarily extremely complex, like a lot of systems. I would say that the CRA takes a lot of pride in the work that it does and actually invests significantly in making sure it updates the system and provides the best service it can to Canadians.
Ultimately, what we're talking about is that we have established processes, we have established connections and we have established systems. If we take a part of the administration and we tell somebody else to do it, we need to unwire and rewire. It is part of the fact that we have to create connections. That takes investment and it takes time to do.