There's a principle, certainly under administrative law, that the minister has to act in a way that's consistent with the law and consistent with the expectation of due process and due consideration for items and decisions made within that law and within delegated authorities.
I guess what I'm trying to suggest is that the same structure and approach would have to be put in place for this measure so that it is consistent and acceptable in terms of how we administer other measures under the Income Tax Act or other authorities the minister might have.