Yes, it's a very specialized business and there's only one firm in Canada in it, so most people would naturally not be familiar with the ins and outs of that business.
Thank you very much, Mr. Kennah.
The trust issue is very complicated. I've had constituents come to see me, especially constituents who might have a dependant who is, say, intellectually challenged, and they're quite upset. In fact, I received a letter from an organization in my riding called Friends for Mental Health. It was against aspects of this change. As I say, it's very complicated.
I don't know if Mr. Ball could maybe elaborate on whether these changes would harm people in those situations, who are setting up trusts for their dependent adult children, trusts so that they can be properly taken care of when the parents pass away.
There was another issue you raised about spousal trusts. There was a change regarding spousal trusts. Right now I believe that, when assets are moved to a spousal trust, there's no capital gains tax paid, but this is changing. Is that what you're saying?