Right now in Canada, the one jurisdiction that has gotten rid of the “significant part of duties” time is the city of Toronto. They have an incredible list, though, of exemptions.
What I'm saying by “limited” is if you make the list too extensive, then that becomes problematic as well. When Parliament first put in a “significant part of the duties” test, it was probably recognized that there are certain organizations or corporations that might be coming in once a year. When you think of the fourth principle of the legislation, it is that you shouldn't have a system that prevents this natural activity from occurring.
Some good examples could be the non-profit charities. When I'm looking at exemptions, if you were to remove it totally, some of the charities might be.... I don't want to say they're in danger of losing their exemptions or their status with Canada Revenue Agency, because they're not allowed to use funds for lobbying purposes, which might be one of the reasons why the 20% rule was put in.