There are more than two, but I think the challenge, again.... The productivity mega deduction really helps, but that's the marginal tax rate. The average corporate tax rate still matters, too. You could argue that the marginal tax rate will impact how much you invest, whereas the average corporate tax rate will impact where you will invest. There's always an opportunity to look on the average tax side.
The other one would be just to restate what we talked about. The regulations are still a challenge in Canada, especially with the fact that we still have several interprovincial trade barriers that are challenging.