Mr. Speaker, that is the tragedy of this situation.
Take, for example, a comfort letter from 11 years ago concerning airlines. These companies' tax situations have evolved and that comfort letter is now worthless. It does not apply. It no longer makes sense from a legislative point of view because airlines have legally restructured under international agreements with other airlines.
That is serious. A comfort letter is drawn up and when it is time to implement it, the situation it addressed no longer exists.
The government has clearly lost control of taxation in a situation like that.