Well, both private company shares and real estate gifts are exempt in the United States from capital gains taxes. The United States has a process where the charity issues a tax receipt to the donor after a couple of appraisals have been done on the valuation.
What we're proposing is a simpler measure that would I think basically eliminate concern about valuation abuse. The charity would issue a tax receipt to the donor after the charity has received cash from the sale of the asset. That way, there is no concern about some artificial value being attributed to the gift. What we're proposing for the Canadian system would be better than the U.S. system. It would be simpler, clearer, and would eliminate any concern about valuation abuse.