Perhaps I may, Mr. Chair.
Thank you for the question.
I think the answer lies a little bit in each.
First, I'd say that the department continually reviews, with the Canada Revenue Agency, the tax system looking at ways to improve the efficiency of the tax system from a broader perspective to ensure that tax measures, tax expenditures, and so on work as effectively as possible to identify areas that need to be responded to in response to court decisions. Also, it's to look at ways of simplifying compliance with the system. As you will see in budget after budget there are a series of measures.
There's a period of continual assessment and then review of the tax system. Going forward there have been indications that we may review tax expenditures, and I guess the government will presumably make its position clear on that in the coming weeks.