I'll step off quickly.
The problem with that approach, again, is that you're applying a different test to a family member than to an arm's-length person. That is where the TOSI rules become problematic as a tool for achieving this policy outcome. It's attractive, because on the surface it looks very simple and straightforward, but the implementation of extending the TOSI rules impacts all family businesses. That's why I don't think that the TOSI is the way. I think you need to do this in detailed regulation to set out thresholds, as my colleague Mr. Goulet suggested would be a good approach.