Okay. I'm going to take forward that, if they had formed a co-operative instead of a shared practice, then, in the same vein, they should receive equal treatment, because I hear that we're all about tax fairness in Canada, right?
We had a whole bunch of people last year who were hit on average, I think, $40,000. There were some, obviously, hit much harder than others and many of them faced a tax bill. To me, this seems to be completely contrary to what we heard last year.
Anyway, I'd like to go back to the elimination of the use of billed-basis accounting by designated professionals.
First of all, I have a quick question. In the summary of the bill, you list it in paragraph (d), yet it's the first provision in the bill. That doesn't seem to coincide. Maybe next year that might be a thing to consider to make it easy for members of Parliament to walk through the summary.
Now, in the proposed act here, it's called “work in progress” versus being called “billed-basis accounting” in the summary. Are they the same thing?