Earlier this year we did a study with the Canadian Centre for Policy Alternatives, which showed that, in the overall tax burden as it's spread among Canadians, we have a regressive system. Those who have the least tax burden in our society are, in fact, the richest in our society, and those who have the greatest tax burden are, in fact, the middle class. The reason is that we aren't treating a buck as a buck, which is a really important concept that, I think, has been a Canadian value in driving our tax system for many decades now.
The capital gains inclusion rate change that's being offered up does get us closer but still allows, as you mentioned, for one-third of that capital gains to be tax free, so there is still an inequity in the capital gains taxation inclusion rate as it is being offered up. That is why, frankly, from a principled point of view, we suggest that it really should be a full inclusion rate of inflation in adjusted dollars. We think that's how we come to a fair system of taxation in terms of a buck of wage equalling a buck of capital gains.