I will start the answer to your question and then I will ask my colleague Mr. Ball to complete it.
When you look at the overall tax code in Canada, you see that it's over 3,000 pages. It's very difficult for people to comprehend the various complexities in the tax code. A better definition of “taxable income” and of various streams of income would be quite helpful.
Maybe I could ask my colleague to provide some perspective on how to go about it specifically. Bruce, could you complement that question?