The challenge we have is twofold.
One is that the additional measures that the proposals are intending to bring we think are going to eliminate or reduce the amount of opportunities for younger people to get involved, even in a small way, in the family business. We do worry about that from a succession perspective, because you do want the entrepreneur to involve that next generation.
I was just in Winnipeg and met with a business owner who runs a successful trucking company. He said that he has had so many offers from private equity businesses to buy his business, but he knows the minute that he does that the jobs in Winnipeg and Manitoba are going to dry up, and they're going to be moved elsewhere. He's resisting that and wants to make sure that he can pass on that business to the next generation, so I do think that we don't want to discourage that kind of activity, and much of this does.
On the rules around income sprinkling, I also want to make the point that specifically with respect to dividends we want to make sure that government doesn't get to decide who owns the business. I understand what you're talking about with respect to income. That's why we already have the reasonableness test for income at the CRA, but applying this to dividends means that government is going to be able to determine essentially who owns the business. That is a concern for younger people. It's also a concern for us for female entrepreneurs. Two-thirds of business owners are owned by—