I think one of the concerns we have is that even if you do have a definition of the reasonableness test, that is subject to interpretation, and when you get to CRA officials, individual CRA people may make different adjustments. I had the same thing happen on an HST case. I had to take it to two or three people before it was resolved.
I think being very specific and very clear, as well as having training for CRA officials to interpret what is meant.... This creates a lot of concern for the farm community, I think, because we don't know how it's going to be judged until we file those returns.