Okay. Thank you for that explanation, especially on contingency fees.
Now we'll move on to the small business deduction. In one of our prior budgets, we prudently, in pursuit of tax fairness, removed the small business tax deduction, the multiplication of that. In this budget, we have a measure put in place, and I think rightly so, for farmer co-operatives more so. I wonder if you could clarify that and ensure that we all are aware that farmers and folks belonging to co-operatives will not be penalized.