When there's a matter of general application, it actually applies to all Canadians or to all taxpayers or to all individuals. That's the very broad definition of this. When you look at the document—the assessment tool that was provided yesterday—they give you the tools and the threshold questions that are being asked in this context of the matter of general application.
If it's a matter of general application and the answer is yes, then the matter is of general application and the screen does not need to be triggered and no further analysis is required.
If the answer is no, then we go to the next question, and this is where we look at, if it's not of general application, whether it is of a broad class. If it is of a broad class, then we analyze whether the company involved has a disproportionate interest or benefit in this environment.
