When you refer to the lowest tax rate in the G7, you're referring to the corporate tax rate for small business. Unfortunately, that's just one very small part of the pie. In fact, corporate tax rates are one of the least problematic tax rates because the business has to be making money to pay corporate taxes. The more problematic taxes are the payroll taxes, which I mentioned and which a business pays whether it's making money or not. They could be losing money and, of course, still have to pay those taxes. There are property taxes, which are not federal. There are health taxes in some provinces; Ontario has a health tax. All of those taxes that do not rely on whether the business is actually making any money are the most problematic taxes. You have to add up that whole burden. The whole regulatory—
