Now, when we think about a tax regime being broad based, low rate, and efficient, there's very little efficiency. There's no efficiency in a scheme that means the payers of the tax—or the tax agents, in this case—have to pay more to get those systems in place than the Crown will gain in revenue. For that reason, this part of the bill should not be there. When we get to the appropriate stage in the committee of the whole House, I will be introducing a Supplementary Order Paper that deletes those sections in their entirety. It's punitive, it's wrong in principle, and it won't raise more than a jot of revenue for the Crown. That said, I look forward to the conversation continuing, but we cannot support this bill.