Absolutely. What that drives is complexity. The Income Tax Act is by far the most complex and voluminous statute we have in Canada. What we need is an attempt to simplify the Income Tax Act, as opposed to continuing to add duplicative measures that will do nothing to drive the behaviour.
Are we going to have another flipping tax on top of the flipping tax on top of the tax that was in addition to it? It is, quite frankly, ridiculous.