I'll answer first. Thank you for the question, Ms. Nash.
We were not consulted on this change. I think that was actually indicated by the officials when they appeared before this committee last week. I know that when the budget is close to being prepared, typically one would not be consulted on a specific tax change.
But we need to remember that this provision has been in place for 40 years. If there was a feeling in the department that this wasn't working the way it should—I don't think they just dreamed this up—they could have called us two years ago, or five years ago, and there could have been a discussion on this. There's been absolutely no discussion on this change whatsoever.