When the tax-free savings accounts were introduced, they contained a number of what were at the time cutting-edge rules to prevent that type of planning. There were amendments made shortly after the TFSAs were announced, but they had a pretty comprehensive and strong set of anti-avoidance rules that came out with them. Because they worked so well, actually, some of those were later extended to RRSPs. Using that as a model, in this bill they would be extended as well to RESPs and RDSPs.
The TFSAs themselves, when they were introduced, never allowed somebody to do that because of the obvious anti-avoidance concerns, and—