Thank you, Mr. Chair.
I thank the witnesses for being with us today.
This is a fairly complex subject. We have little time to discuss it. All the same, there are many amendments. Generally, the focus is on process issues. I will probably have a few questions to ask of Ms. Presseault about the process.
First of all, Mr. Kingissepp, I studied the issue of spin-offs. It's technical. As I am not a tax expert, I would like you to guide me in this matter.
I read the proposed amendment to section 86.1. I understand the intention behind the change. However, I have the impression that this could open the door to other loopholes, because shareholders are starting to be paid instead of having their dividends taxed.
Could you give me some insight on the possibility that the amendment could be used as another tax loophole?