This was a measure for which there was no specific public consultation process. This is a result, largely, of our analysis of changes in usage of different types of insurance over a particular time period and a recognition of....
If I could go a little bit into the policy of this, these types of insurance are non-neutral in the sense that these kinds of lump sum payments.... For example, on a group accidental death and dismemberment plan, a lump sum payment rather than a wage replacement is not taxable either when the contribution is made or when the benefits are received by the individual. In comparison, for example, is an insurance plan that pays out wage replacement on a periodic basis. There's an incentive to be moving to this type of insurance, and we've seen that. This is largely to address what we perceive is non-neutrality in the tax system.