For it to be carved out under these rules and these specific amendments, you would have it deemed to be a non-resident under section 261, I think. Then the other component of the rules is under section 81, where there is reciprocity, where the other country in which they are resident provides the same thing to Canadian shipping companies as well. I think that is really underlying the rule as it being—
On November 5th, 2014. See this statement in context.