I'll make one quick comment with respect to that question. Absolutely, the professional community and the business community are concerned with the reasonableness test. The Department of Finance has set out a few principles, but is now basically I think going to leave it up to the CRA to administer it.
I know from talking to certain senior CRA officials that they're not very happy with that, because they don't know how to administer a reasonableness test. I agree with you that there have been challenges in the past, and there will be challenges going forward with respect to this. You can expect a lot of tax litigation.