Retirement compensation arrangements are a form of savings. They're employer-sponsored savings other than registered pension plans, RRSPs, and those types of savings vehicles.
Certainly this is something that, in particular, the CRA has brought to our attention. Over the last number of years, they've noted approximately 120 to 180 new RCAs each year. Most are what we would call closely held RCAs—RCAs that are for the benefit of owner-managers of corporations, that type of thing.
CRA has found that they've been engaged in aggressive tax planning, and this measure is largely to address that. The changes being proposed are similar to the rules that were added with respect to RRSPs in budget 2011.