Let me just add to that.
This situation was put forward and essentially now, the long-standing policy of the legislation was not met in that particular situation, or there was a risk that it was not met. There is no final decision on what interpretation a court would take on that position. This is basically to protect revenue in case the position of CRA would not prevail in court.
It also has to be recognized that other seniors-type apartment buildings without the health care facility aspect are treated the way this amendment would treat the particular situation that was brought forward to us by the CRA.