I appreciate that, Christine.
What I would add first—and I appreciate the question—is that, with respect to the luxury tax, we need to understand the impact on the industry. On average, business aviation as a whole generates $33 million in GDP for the country every single day. Canadians who are employed in the business aviation sector earn, on average, $95,000 per year, so we have an employee base. When you look at the provinces where these employees are based, we can talk about Quebec, with just under 11,000 jobs; Ontario, with over 5,000; Alberta, with over 2,500; and B.C., with 2,300. The potential impact here is about looking at the impact to businesses as a result of these changes.
Look at manufacturers such as Bombardier, CAE and Pratt & Whitney, to name just those few. They are critical for how we connect across the globe. A line that we use is “we need to move at the speed of business”. Whether it was the earlier conversations around tourism and the requirement for a consistent plan.... The challenge of a luxury tax is that while we have in place today GST and PST, as the question alluded to, if you're using the aircraft for personal use, those taxes are already contemplated, and the Income Tax Act states what aircraft could or couldn't be used. That definition is sufficient.
On balance, the luxury tax does hurt the Canadian industry, the employees involved and the businesses that need to stay connected around the globe.