With respect to pension and benefits, I think we've heard some suggestions that there should be amendments. I've heard both that the matters of benefits should not be made public and also that they should be exempted. It's the CBA's position that the bill should not apply to pension plans, health and welfare plans, and other benefit funds that provide benefits to plan members. These types of plans obviously have an enormous number of transactions over $5,000, and there would therefore be an enormous burden on those plans to report and similarly an enormous burden on the CRA to receive those reports.
Fourth, there is the matter of costs. I think there is a significant cost because of the very detailed reporting. The bill requires the reporting of all transactions. The ones that are enumerated are simply inclusive. Again, we believe that would impose burdens of cost on both the trade unions and the funds.