Mr. Speaker, that is a great question. The model that I used is based on the Australian model. There are a number of countries that have varying methods of income tax averaging. Some are income tax credits and others are through the model of reassessment of previous years.
I felt that this was the best model because I would not have to make any predictions about what am I going to earn next year or the year after, which could run into problems. Reassessing based on previous years is something that I felt was more acceptable to the community and something that was a little more predictable and workable in our Canadian context.