Ms. Proulx, can you explain this to me? I'm just trying to make sense of all these provisions, and I'm sure the court and the prosecutors are doing this when they get to court. We have the exception in proposed section 273, but the government, in its wisdom, in the bill under proposed section 272.3, has already differentiated between big corporations and small revenue corporations. So isn't there a multiplicity of factors here complicating...? Isn't the court already directed to treat a small revenue corporation in a lesser way anyway, with a lesser penalty?