In a nutshell, there are a couple of things that we could do very easily.
The regulations set up a scheme of rural and urban areas. Now, these are not based on where the cottages are. These are based on the census maps that the Government of Canada has that define urban and rural areas. If your cottage is in a rural area and you're there 28 days a year, you're exempt from the tax. You still have to file, but you're exempt from the tax. It makes sense because you're using it. It's not underused. However, if you're in an urban area, you don't get the 28-day exemption even if you're there for 128 days, which makes no sense.
If we go back to Crystal Beach, this little community of 8,500 people, all these cottages built around that park—the park is gone now, but the beach is still there, a beautiful beach—don't get the exemption because, from the census map, they're in an urban area.
Why?
If they're using it, why aren't they getting the exemption? It should not matter whether you're in the rural area or the urban area. If you're using it, you're using it. It's not underused and it's not vacant. That's the first thing—