Thank you for that.
This is the strengthening of our foreign tax rules. The other part of that would be our back-to-back loan arrangements. We've added a specific anti-avoidance rule in respect of withholding tax on interest payments and by amending the existing anti-avoidance provision in the thin capitalization rules.
How many Canadians would participate in these foreign affiliate rules? Do you think this move makes it easier to collect that? What is the expected fiscal impact of that?