In my remarks, my intention was to mention the fine tuning, and this goes on in a number of different venues including the joint committee of Mr. Hayos's group and the Canadian Bar Association—lawyers and accountants with expertise in tax. They sit down, and they work very closely with the Department of Finance to fine-tune these rules so they don't exceed the scope of the policy.
In other words, if there are transactions caught by these rules technically that don't offend any policy, and therefore shouldn't really be caught by those rules, then there needs to be some amendment or modification, and those take place over time. Those are the technical amendments the Department of Finance people often come in and testify about, and they do this in the case of Bill C-4 as well. There are a number of those cleanup measures and amendments in addition to what was announced in the budget.
I wasn't speaking specifically about the thin capitalization rules. I was speaking about any of these amendments where sometimes the scope of them exceeds the policy or the mischief the Department of Finance seeks to address.