In terms of the exclusion of professionals, again, going back to lawyers, an example is where you have a lawyer operating in a law firm and a spouse or an adult child who's not participating at all in the business, such that they can't avail themselves of the labour contribution exclusion. That would be the paradigm test. There are actually a couple of reasons why that service criterion was put in. As I said—
On April 24th, 2018. See this statement in context.