It's not quite accurate to say that prohibited investments, over-contributions, and non-qualified investments were not contemplated. If you look at the act as it sits right now, before the amendments proposed here, you will find that all of those concepts are represented in the act, and all of those concepts have penalties associated with them.
What we found, surprisingly enough, was that those penalties were not sufficient to overcome the over-exuberance in tax planning we discovered, tax planning that may or may not have been effective. It would be better, in the context of a new program, to nip it in the bud, to use the vernacular, rather than to deal with these issues through the courts and the application of the general anti-avoidance rule. That's why the minister and the government introduced these amendments to tighten up the penalties for those concepts that were already there.