I may just make a few comments. Again, I'm not the tax expert; my colleague is.
Every year the tax code is getting more complex. You're adding pages every year. Over the last 20 years, I don't know how many pages have been added, but there have been new provisions in the Income Tax Act, so it's not getting simpler year after year. It's just getting more complex.
This problem is not going to go away. My colleague was talking about a tax review. The last time the tax review was done was in 1967, if I recall, and it took 10 years back then, so it's been more than 50 years. In the last 20 years, it just got more complex to deal with.
Those are probably the comments I would make, but maybe my colleague could add another layer.