What happens is that oftentimes the legislation is drafted in very broad terms, and we rely a lot on the Canada Revenue Agency to exercise its discretion, which prevents organizations oftentimes.... If they don't have access to legal advice, they may just not undertake the transaction, or it may be risky for them to undertake the transaction.
There are certainly legitimate tax policy reasons why many of those regulations are in place, but the challenge is to draw those narrowly, so that they don't preclude—