Yes. First of all I would like to say that Bill C-661 does attempt to address that issue. We have actually consulted with some accounting firms, and I think the proposal looks like a simple way to fix the issue.
Maybe I should explain a little further. Quite often farmers will develop a succession plan. When you're passing an operation on to siblings, you get the capital gains exemption on the transfer. However, if they split that operation soon after the transfer, that money has to be paid back.
I don't think it recognizes that now we have some very, very large farms that are transferring, and there may be siblings, and even with the best laid plans you may need to change the operation, and there shouldn't be a disincentive. I think what we're trying to suggest is that there's a flaw in the system in that it treats siblings differently than it would treat other people. I think the idea is to clean up the language within the tax policy. I think we were talking earlier with some of the professors about tax policy becoming very detailed. I think one of the things that we noticed in Bill C-661 is it tried to simplify dealing with the issue, so we would support that legislation going ahead.