Perfect.
I have a quick comment before I get to my next suggestion. There are no tactics being employed here. I believe these provisions are complicated. The Income Tax Act in general is complicated.
I believe this is part of democracy. In fact, it's our job. I would love to see members of Parliament do a fact-based test on some of these sections. I think it's incredibly important that we understand these provisions before we pass them. There are no tactics; there are simply explanations. This is me doing my job.
Ms. Gwyer, why a $1,000 limit? What was the rationale behind that? Many of the tools that tradespeople use are well in excess of that amount. With increasing inflation, a simple tool even for a non-professional like me going to Home Depot can easily cost $2,000, $3,000 or more. Why was $1,000 chosen?