That's all in the eyes of the beholder. The last time there was a significant tax points transfer, as Mr. Soderstrom pointed out, was 1977. It was a long time ago. Personally I think this issue is behind us for a reason, and that's because tax points don't have the same value in different jurisdictions. It's much more lucrative to transfer the tax points in Alberta than to get the same tax points in New Brunswick or Quebec, for example. That's why probably there was a one time...or the last time was back in 1977, because they don't have the same value. Personally I think that issue is behind us and we should consider it done. That's an idea that has probably done its time.
On December 7th, 2022. See this statement in context.