Two particular elements are ambiguous. One element deals with the fact that we think we're being told to become corporate entities, but there's no structure in place. This is similar to subsection 85(1) of the Income Tax Act, which defines a share-for-share exchange on a tax-deferred basis. We have no detailed legislation to back this up and provide the road map for this issue.
Secondly, the wording of the legislation is ambiguous, such that it basically says—and we like to call it tax legislation through news release—that if the government deems to change the rules midstream, they have the right to do so. Obviously we would think that due process is supposed to be involved in changes to the Income Tax Act. We would expect this would be part of the legislation as well.
We are very concerned about the ambiguity in those two elements.