Is the question whether it's difficult to plan, with the restrictive covenant rules in proposed section 56.4? Is that the question?
It's difficult to plan, I guess, with a lot of sections in the Income Tax Act, but I think that over 10 years and with the various amendments and so on, while the rules are still not perfect, people are comfortable with the way they are intended to operate and are able to work with them and plan with them. Everything can always be better, but I think this is adequate for the time being.