Thanks very much, Mr. Chair.
Mr. Hayne, with respect to the luxury tax, one of the things that surprises me—it's kind of shocking that it exists—is that this government consistently taxes tax.
One of the principles behind tax law across the world is that we tax on a wealth accretion. If someone is doing well, we make them pay back to their society, but there is absolutely no ground, in tax law or otherwise, to tax a tax. That person is already getting penalized. For example, the HST is charged on the carbon tax, which doesn't make any sense—or I got that vice versa, but you understand the point.
One of the reasons the finance ministry has said that they charge this is that it's too hard for them to calculate. Would it be too hard for your members to calculate the difference between charging luxury tax on the HST, or would your members be able to calculate that, since the government can't?