So it was the Senate's diligence that resulted in that change ultimately. That's a reminder of the benefit of our hard-working Senate from time to time as to changing legislation, improving it, and removing unintended consequences.
I have a quick question on the change in upstream loan rules. Other than tax avoidance, is there any other reason why one would transfer to an upstream loan, or patriate or bring to Canada funds through an upstream loan, as opposed to a dividend? Is there any other reason besides tax reasons?