Perfect. I appreciate that clarification.
We'll go to your second item. In terms of increasing the lifetime capital gains exemption to $1 million for qualified farm or fishing properties, I think you said that this should be extended to all small businesses.
My farming relatives would probably argue that they are unique, that farmers and fishers are unique small businesses. I think they would make that argument. I'm pretty sure they would.
Could you make the argument as to why it should be applied to all small businesses equally rather than just certain unique categories?