Right. They were considered partnerships legally, and the rules apply to partnerships and central corporation structures. I don't know that they apply to...or they don't apply to true co-operative structures that are not partnerships. The concern, as I recall from 2016, was that for a lot of these structures, they would be characterized at law as partnerships, but if you don't have a corporation carrying on a central business or a partnership, and instead it's carried on separately by a number of people sort of co-operatively, then the rules wouldn't apply. They apply in respect to partnerships and central corporations.
On November 2nd, 2017. See this statement in context.