Now I understand your question.
With respect to that, certainly when the SIFT rules were introduced, there was a provision that SIFT trusts and partnerships, if you will, needed to convert out of SIFT form by the end of 2010 or 2011—
On February 28th, 2013. See this statement in context.
February 28th, 2013 / 10:05 a.m.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
Now I understand your question.
With respect to that, certainly when the SIFT rules were introduced, there was a provision that SIFT trusts and partnerships, if you will, needed to convert out of SIFT form by the end of 2010 or 2011—
See context to find out what was said next.