I'll give it a try.
In terms of tax shelters, there's a requirement under the Income Tax Act for all tax shelters to be registered with the agency. That's done in order for us to be aware of the existence of a tax shelter. There are quite severe penalties if they're not registered. So we need to be aware of tax shelters. And ever since I think about 1994, when there was a joint announcement by the Ministers of Revenue and Finance, we've given very close scrutiny to tax shelters. We will review them to ensure that they do in fact comply with the legislation as it's written.
What happens is that we will assess people's income tax returns as they file them. But we still have a period of three years in which we can actually reassess that return. Some of the tax shelters, of course, are very complicated in the way they're structured, and it can take us some time to review that tax shelter and to determine whether or not it is compliant with the legislation.
So it does happen sometimes that there is a time gap between when that determination is made and when we will go back and reassess the individual investors who are participating in that particular tax shelter. Sometimes you do have that kind of a time delay.
In terms of legislative changes, those, of course, are the purview of the Department of Finance, and we're not privy as to when they do or don't make those.