Quickly, if you take my example of registered retirement savings plans--and I don't want to get too technical here--currently the tax break is in two forms. One is a tax deduction for contributions to the plan; the second form of the tax break, which is actually worth far more, is the accumulation of income in the plans on a tax-free basis. I should add that pension plans in Canada are these huge pools of capital that own every shopping mall you'll ever set foot in.
I'm sorry, that's a little editorial comment.
My point is that if we're dealing with the upside-down deduction problem, you could convert it to a tax credit. That would mean that the value of the tax break would be the same to all taxpayers. You might say, what about those people who don't pay tax? A further move could be to make a refundable tax credit, and that's what we do with the GST tax credit. That's one example where basically, even though you do not pay tax, you will still get the value of the credit. You could, for example, tinker with some of the rules in that way.
I've actually gone into more detail on some of those proposals in my little tome there.