Yes, I'm happy to.
I wrote an article about that in the Financial Post two months ago. History serves very good lessons. In 1985, then finance minister Michael Wilson introduced a really good paper—which I hyperlinked in the article for anybody who wants to take a look at it—about this very issue of how to deal with provisional tax administration. There is a need for it. The problem is that right now it's being used for political purposes, as I mentioned in my opening remarks, and in inappropriate things like capital gains administration when it was politically a very hot potato.
I think we should follow the example set out in 1985. We should have statutory provisions that clearly lay out how we should do that. There are good examples in the U.K. to follow on that. I think we have a lot of work to do on that as a country, Mr. Kelly.