As we wrap up here, I have just two points, if I may.
I was stunned to hear that the 20% rule that you've been talking about is from an interpretation bulletin. From what I understood, or from what I assumed, it was in the statute. So I merely ask the question, because I don't say it's right or wrong; I'm just surprised. When you developed your interpretation bulletin and pulled up the 20% figure.... Are there other jurisdictions around the world that have that figure as part of the definition?