It's not about that so much as...all this measure does is return the law to what it was prior to the Craig decision. The Moldowan decision was made by the Supreme Court of Canada in 1971, I think, under the interpretation of section 31 at that time. CRA has administered that since 1971.
Craig was a decision in 2012 which had to do with a high-income professional who lost hundreds of thousands of dollars. All this measure does is seek to return the state of the law to what it was prior to the Craig decision. All it's trying to do is get at the type of tax planning that can occur in situations.... Farmers can take advantage of cash-based accounting. They have certain tax benefits that aren't available to other taxpayers. The concern is that when you mix farming with other sources of income, when you have high-income professionals, they can be used to generate significant losses and significant changes.
Certainly the target of this is not meant to be farmers starting out; it's just to return the state of the law to what it was prior to the Craig decision.