Mr. Ball, I'm guessing that the CPAs, before the different associations merged into one organization—now your association—have been part of a lot of public consultations on tax changes and financial changes, and in CRA consultations.
There are 75 days to consult on this. I've heard it said repeatedly that this is the shortest consultation ever on a tax change. Is that true in your experience? Have you ever seen anything like this proposed by a public regulator?