I would just add, with respect to parts 2 and 3, the two international parts, part 2 was originally introduced in December 2009. There were consultations, it was re-released in August 2010, and it has generally been well received. There were no further sources of noise with respect to the measures introduced in that package.
On part 3, which involved hybrid surplus and upstream loans, originally released in August 2011, we received a number of comments, particularly around hybrid surplus and upstream loans, and so there were significant consultations. What has been re-released for the first time in Bill C-48 are amendments, further changes as a result of those consultations, to the upstream loan rules in particular, which, in the main, have been well received by the tax community.