With respect to compliance with the Income Tax Act, as I think most of the committee members are aware, we encourage taxpayers to rely on draft legislation. We encourage the CRA to administer based on draft legislation, but taxpayers do have a choice—so there is that question—as to whether they comply with the proposed legislation or the legislation in the act, which may create issues down the road. And I guess for a lot of companies there is an issue in the sense that for financial statement purposes before this bill was tabled in the House they would very often take one position for tax purposes but be required to reflect something else for financial statement purposes, that is the law as it stands as opposed to proposed legislation.
