I want to underline that it is difficult to define things so clearly. You have just stated that the rule is based on 50% but one is not going to check every day if the advisor has worked four hours or four hours and a half on a given issue. In other cases, there is a rule of 20% to be registered. In brief, it depends on a number of things.
Let us go back to the sales tax. I see that they are several issues relating to the harmonized sales tax. You have given us some explanations recently on the HST legislations of British Columbia and Ontario. I wonder what you are waiting for to include in such an interesting Bill the famous Quebec harmonized sales tax.