Certainly. You will all know this better than I will, being so closely involved and part of the legislative process. But with any kind of system of new rules—we're creating a new regime or proposing a new regime here—there is a set of overall rules, a framework if you will, that could be introduced. This provides basic fundamental propositions about how the system works.
Then to the extent that you require additional particulars in any given situation, there may be room for administrative discretion, or there may be room for Canada Revenue Agency guidance on the particulars. But most of the time when this kind of regime is introduced, it's done by way of an overarching framework and then allowing the CRA or another tax authority to drill down and provide particulars.
This is how the whistle-blowing regime works in the United States. There are legislative provisions in the Internal Revenue Code that give rise to that regime, and then there are regulations below it and there are IRS guidance documents that delve into the particulars.
My comments earlier have to do not only with the informant confidentiality but with providing a framework for the whole of the regime to make it easier for informants to appreciate how this thing is going to work and to make it easier for advisers to advise them as to how things will play out down the road.