Thank you. It's an excellent question.
You're right in saying that many of the frustrations are tax related. When we survey our members we know that GST is top of the list. Second is payroll taxes, such as CPP and EI—I'm talking about the administration of these taxes now, obviously—and income taxes are number three. They are very important and it is for that reason it is very critical to understand that while the one-for-one rule is an important part of the strategy to address the red tape burden, it is only one piece of the puzzle. There are things about the one-for-one rule that are very good. It does put a cap on the amount of regulatory activity, but there are burdens that come outside of, strictly what I think the government uses, the term regulatory red tape. From a private sector perspective a piece of red tape comes from regulatory red tape, but then there are things that are outside of that and many of them have to do with the Canada Revenue Agency.
It is also important that we get a handle on measuring those things and on setting the targets for reduction and maintenance, preferably reduction from the small business perspective. From a small business perspective even keeping a lid on the growth of regulation and red tape would be a huge step forward.