Currently, under the Income Tax Act, when a registered charity makes a gift to another qualified donee, it is deemed to have been made for its own charitable purposes. What the bill does is leave the existing rules, which I think you've alluded to with respect to political activities, in place. A charity must expend all its resources exclusively for charitable purposes and must engage exclusively in charitable activities. Where a charity devotes substantially all of its resources, which we kind of think of as a 90% test, towards its charitable purposes or charitable activities, it can devote the remainder to political activities, as long as those political activities are ancillary and incidental to the charity's purpose and are non-partisan in nature.
This measure leaves that basic framework in place. But it provides, essentially, kind of a look-through rule. Before, if an amount was given to another qualified donee, it would automatically be considered to have been used for a charitable purpose. Now we'll make a determination as to whether it can reasonably be considered that the purpose of the gift to the other qualified donee was to allow them to engage in political activities.