I'll attempt to do that.
I believe the question related in a general sense to the complexity and growing complexity of the tax system, specifically the disability tax credit as an example of that.
In terms of the complexity of the tax system, I can't sit here and tell you that it's not a complex tax system. Any tax system is complex in that it's the application of somewhat complicated rules to extremely complicated economic and social activities. To some extent there's an inevitability about the complexity. But in looking at a specific tax measure or the tax system as a whole, there's a balancing of a number of considerations—for example, its relevance in addressing a policy objective, its effectiveness in doing so, its economic efficiency, its equity considerations in terms of vertical equity and horizontal equity, and its simplicity in terms of its simplicity for our colleagues at CRA to administer. More importantly, there's the compliance burden it places on individuals. Any tax policy consideration requires a balancing of those considerations. Simplicity is an important one.
In the context of a measure such as the disability tax credit, this is a generous measure in the context of the tax system. It's focused on people who are suffering severe mental or physical impairment. It's important that it be appropriately targeted, because if it weren't, it would be extraordinarily expensive. It needs to be targeted to the appropriate group of people who unfortunately suffer from those impairments. There have to be rules. That's inevitable. I think our colleagues at CRA make great efforts to try to explain those rules, not in legislative language but in language that's accessible to people.
I guess the point I'm making is that this complexity is to some extent inevitable, but the search for simplicity should continue.
I hope that's helpful, Monsieur Giguère.