Finance committee  That's a very good question. Process is extremely important. Most of this bill has been through all kinds of process in the past. In fact, a large portion of the bill, probably half of it, had actually been passed by the House of Commons, through the Senate, and then died on the

Finance committee  I'm sorry, you're saying to require Parliament to introduce a bill every 12 months or 24 months?

Finance committee  I guess that's part of my plea. I think the government has everything. As I said, there are technical fix-ups for 2010, 2011, and 2012. The process from the bureaucracy is there. I guess a technical bill doesn't carry a lot of votes and voting power and excitement in the ridings,

Finance committee  No.

Finance committee  Well, I would think that all Canadians would get tax fairness when we have an up-to-date and stable tax system, so that you know where you are with certainty. It's complex enough, but add a revolving door around it and it's—

Finance committee  Well, I can't speak to numbers. To go back to what I said, when the law stops spinning and coalesces, I think everybody will have a chance to be treated fairly.

Finance committee  I appreciate that. As you know, we have the CRA trying its best to administer the law on the basis of proposed amendments. They aren't always able to do it, but they've been trying to do that for 10 years, to strike a balance.

Finance committee  Yes, we do, and there's a huge consultation process on many parts of this legislation that has had the Department of Finance consulting with taxpayers and tax lawyers and tax accountants to try to get it right. To your constituents, I'd say yes. It is your job to get the thing p

Finance committee  It depends on the urgency, but....

Finance committee  Probably, yes. You may be looking at other options, but.... You don't shut everything down, but you're—

Finance committee  Are you talking, sir, about a comfort letter—

Finance committee  Well, no, when you get a comfort letter, the hope is that it would be enacted at the next available opportunity. So you'd only get a six-month lag, but—

Finance committee  The technical amendments may still not be enough to solve the business problem—business issues that arise and are not really onside. This would solve a lot of other comfort letter issues, non-urgent ones.

Finance committee  Is the question whether it's difficult to plan, with the restrictive covenant rules in proposed section 56.4? Is that the question? It's difficult to plan, I guess, with a lot of sections in the Income Tax Act, but I think that over 10 years and with the various amendments and s

Finance committee  The short answer is yes. We and our real estate clients participated in that discussion. I know Ryan, who couldn't make it today, was going to comment on that, and Lorne Shillinger from our firm, who's going to be here next week, will also be speaking to that. But in general, yes