I can't deny that, even though it's not my responsibility to simplify the act. I did work in the Department of Finance for a while and I do believe that if the act was simplified, it would make our job easier.
Now, making our job easier is not the sole objective of the Income Tax Act, but if you're asking from my perspective, yes, simplification would make CRA's job easier and frankly, it would make our job easier in explaining to Canadians what the system looks like and what the benefits are.
As I said, that's not the only concern that someone has when constructing a tax system, but yes, it would make our job easier. What we try to do is make sure that we have clear and consistent communication, no matter the complexity of the act and no matter the complexity of the particular family situation we're dealing with.