I was going to ask about the TOSI rules, which are also called income sprinkling. I'm using information from Moodys Gartner, which is a well-respected, well-known Canadian tax law firm. There's a reasonableness test, and it looks at functions performed by the individual, assets contributed by the individual, risk assumed by the individual, and all historical amounts already paid to the individual. All of that will be considered in the reasonableness test.
The consistent thing I hear is that it's really broad and nobody really understands how that will affect their business when they're trying to prove to the CRA that they meet some of these requirements.
Has the CFIB or anyone else you know modelled what the potential expenses could be for firms?