I'm not being flippant about it, Mr. McCallum. There had to be a line drawn somewhere.
Certainly it was determined early on that we would have a grandparenting period because that would be fair, and this was a plan directed at tax fairness, making sure that we were protecting the Canadian tax base and making sure that we were not imposing an unfair burden on individuals and families by reason of corporations being able to avoid paying corporate tax in Canada.
We looked at the Australian experience, at the experiences in the U.K., and at the United States in particular. The Australian experience had been at three years. Our market was somewhat bigger than that, so we chose four years. It could have been more, it could have been less. There's not the wisdom of Solomon to that, but we felt that was about right, based on the experience in Australia.