Finance committee  I don't mean to interrupt you, but in the interest of time, what you're talking about here in terms of errors indicates to me that, really, you're talking about the complexity of the tax code—

Finance committee  —and perhaps its need for simplification.

Finance committee  What specific areas would you identify as needing simplification?

Finance committee  Okay. What explains “inability to comply”? What are some of the factors? Why “inability”?

Finance committee  Right. Okay. As far as the tax gap is concerned, where does Canada rank vis-à-vis other democracies?

Finance committee  Thank you very much. Mr. Chair, I'll pass my remaining time to my colleague.