In terms of the deeming rules, that's where it gets into the idea of “to deem to”.
One is that if you prove that you're unsuccessful, it's immediate once you do that. The second is that if there's no—
November 2nd, 2017 / 4:40 p.m.
Senior Tax Policy Officer, Business Income Tax Division, Tax Policy Branch, Department of Finance
In terms of the deeming rules, that's where it gets into the idea of “to deem to”.
One is that if you prove that you're unsuccessful, it's immediate once you do that. The second is that if there's no—
See context to find out what was said next.