I think the issue you're alluding to is whether a business is being run or not. That's one of the other things that falls into this 90% test, and there are some other crossover rules that are very technical and depend on whether you're running a business or not. The issue with that is that whether you were running a business or not was largely irrelevant in the tax system for the smaller businesses, because there were specific rules that brought in certain passive income unless you had more than five employees. That test was very black and white. Again, now we're looking at a test in which you have to figure out whether there's a business or not. We're not sure that owners and their tax advisors have the knowledge to determine, because it's grey sometimes, whether a business is actually being carried on in terms of that passive income.
On April 30th, 2018. See this statement in context.