Basically, as far as CAPS is concerned, we entered into this discussion looking at pension splitting as a matter of fairness; that is, that people drawing the same income would end up paying different rates of tax, just because of the way the income was split. We thought that unfairness had to be addressed. Whether that in fact addresses all of the issues you have raised around the table, I guess I can't speak to that specifically, but I can say that if you don't address simple, obvious issues on fairness like that, it may be difficult to undertake others.
So as far as I'm concerned, this one puts people earning the same amount of money in the same ballpark paying the same amount of tax, and I think that's the fairness issue we wanted to address.