The international shipping rules have been around for quite some time, and the purpose is to modernize them. It provides a definition of “international shipping”, and what qualifies—we discussed that earlier—which provides certainty to taxpayers.
A lot of the amendments are designed to modernize and provide more flexibility and to reflect modern multinational corporations and their business structures. For example, the rules have been extended to apply not just to corporations as they previously were, but also to trusts and partnerships, which are used more and more in the multinational context, and also to provide a little more flexibility in the ownership requirements, so that modern multinational businesses can be accommodated and these rules aren't providing impediments and pitfalls for these companies with their mind and management in Canada to operate internationally.