Yes, there has been. It's important to understand that when you're a provider of a taxable service, you're entitled to an input tax credit. If you're a provider of an exempt service, you're usually not entitled to an input tax credit. So if the provider to you charges you tax because he argues that what he's doing is taxable based on the longstanding policy, the person who receives the service, if he pays, may not be entitled to recover it through input tax credits. If there is a court decision that says this guy tried to say this service is not taxable, the other guy next door, even if he paid tax on those transactions, will try to argue the same thing. There is something in the legislation called a tax paid in error rebate, and he can try to claim back tax and argue that he paid in error for the last two years.
In a situation like this, if there is no fix, it affects the supplier and it affects the recipient in this case. The way it affects the supplier is he charges tax because he thought he would recover his input tax credit. If a court suddenly says no, this is exempt, the recipient, which is usually a financial institution, gets what we could even call a windfall of this decision, but it penalizes the supplier because all the input tax credit he claimed, he would have to give back.
To ensure that there is not too much of that game playing going on, when the announcement was made, it said these amendments are proposed to apply as of that date, which is December 14. To make sure people don't claim all those taxes paid in error, it also says that if you paid tax on those transactions and you complied with the longstanding policy, this will apply to you, so you cannot try to claim those taxes paid in error.