We haven't. I think the data we have shared, though, shows the concern over the uncertainty that this has created.
We've been doing this for 46 years. When John Bulloch founded the Canadian Federation of Independent Business, it was to protect the small business corporate tax structures in Canada. One thing we've noticed in our experience, despite the intentions of the Department of Finance, is that whenever a set of policies or a piece of legislation gets to the Canada Revenue Agency, they are forced to define it, and it is often far bigger, far more serious than we hear about from the department itself. Then we can expect at least a decade, as these things wind their way through the courts, to help better determine the reasonableness test.
At minimum these changes, if they do nothing else, are going to create a decade of uncertainty for business owners, a decade of fear that the tax auditor is going to arrive. I don't think that's a helpful thing to do when the economy's just finally starting to show a few signs of life.