You've paraphrased this wonderfully. The four heads of charity have come from 16th-century England in terms of the common law, and CRA takes its direction from the regulations set out in the Income Tax Act.
For this modernization to occur—and I feel as though I'm going to waffle a little bit on the answer, but I think it's an honest response—it depends on the approach that the government wants to take. First of all, we think it's important that there be a broad consultation with sector leaders around the kinds of change we want to see. The sector is so incredibly vast that we need to make sure there is some form of agreement around what that modernization would look like. That could go anywhere from a few hundred thousand dollars a year if the government's leading it to probably around $1.5 million to $2 million a year if it was going to be farmed out to an organization or a group of organizations like Imagine Canada to play a lead role in. Ideally, we're probably looking at one to two years to do this.