That's a difficult question to answer, and there are two layers to it. One is how the intellectual property is being used. If it's being used internally to generate business income, I'm not sure if there's an immediate concern or not. But if you sell some intellectual property and have a taxable capital gain over $50,000, that will impact the ability to access the small-business deduction. I think it makes the most sense to review all this in a tax review and look at the system as a whole. That's our problem with the rules as they've been set up. It's really to deal with the complexity and the interaction and whether everything has been considered and it makes sense overall.
On April 30th, 2018. See this statement in context.