During the course of our consultations, we did hear that in co-operatives there was a specific challenge. Often farmers and fishers put their businesses together in order to make it more efficient to actually conduct their business, but any change in their ability to have a small business corporation with the limits that small businesses actually have would have caused the potential collapse of their co-operative.
We listened and realized that not all businesses are run exactly the same way, and that there was a legitimate approach to managing these co-operatives that were creating economic advantage—an economic advantage that we think is important—and we found a way to assure them that they could continue on with the appropriate approach to taxation in their situation.