No one will argue with those views. I see probably some other aspects of that. The Minister is correct to say that there is no fiscal comfort, but if you look across the country, every jurisdiction is recognizing that there is a certain limit to taxation, after which it becomes counter-productive. In fact, poorer jurisdictions -- and I'll use Newfoundland as an example -- are trying very hard to put together an economic package to attract people to their jurisdictions.
The comments that the Minister makes are correct, that it has to be balanced with other realities. I've been told by accountants, because I don't pretend to be an expert in this, that there are creative ways that companies can do their accounting to minimize the impact of these taxes also. There has to be a threshold, where you maximize the gains from taxation. When you pass a certain point, you start to have a lot of negative factors coming into it. Has the Minister had the department look at this in a strategic way?
It may be worthwhile if you raise it another two points because you raise $5 million, but two companies that were going to come in might not come in. There are other factors too. People may use more creative accounting and you don't actually get the benefits of the revenue. Is the Minister looking at this in a broader context, rather than just the context of the necessity to raise revenue?