My understanding, based on budget 2016, was that it was to provide rules that would prevent what we understood to be organizations, mostly professionals, from accessing the small business deduction more than once. There was the example of the law firms in which each partner had their own incorporation, plus the law firm itself was incorporated, and each would get access to the small business deduction. That was my understanding.
However, what we're seeing after the fact is that it goes well beyond that and it's having an impact on what I would consider middle-class small businesses that are simply trying to make the best of it. It's bringing complications into the system that they had not foreseen. Not only is it not allowing them to access the small business deduction on certain parts of their corporate earnings but it's also adding a lot more administrative burden, which again is an extra cost to those businesses. By not getting good clarity on whether what they're doing is the right or wrong approach, you're right that they are then taking that conservative approach their accountants are telling them to take, because it's not clear right now until we start seeing people challenge the government on it.