In actual fact, that is not clear. So what we are looking for is a statement of intent, a statement that says this is what we will recognize, this is the intention. That is how they dealt with the transition, for example, from an income trust to a corporate entity. They specifically said that the unit holder will not suffer tax consequences. There has not been a change in the law, but the statement was enough. We would look for a similar statement dealing with the issuers.
On November 27th, 2007. See this statement in context.