Thank you, Mr. Chair.
I want to thank all of our witnesses who are here today for the work they do for their organizations and for helping Canadians through helping this committee.
I'll start with you, Mr. Ball. Most of the presentation I saw here today was based more on the competitiveness. If there's time, I'd like to address that.
You wrote, or perhaps it was a group effort, in regard to some concerns over the overly broad provisions in relation to TOSI—for example, how there may be cases where someone inadvertently.... You do the raise the point, I think, in the letter I'm speaking to, that unless someone has access to sophisticated advice, these rules may or may not apply. People who maybe have traditionally used the tax on split income rules may be ineligible because of the overly broad provisions. But there might be cases like the example in here, the hairdresser for whom 10.1% of her business is retail, selling shampoo and supplies and whatnot. She may be considered an excluded business versus someone who isn't. Again, if you have two hairdressers competing side by side or across from each other, that gives one an advantage that the other one doesn't have.
Could you maybe speak a little bit in regard to the differences and how the some of the lack of definitions in these amendments may lead to some unforeseen consequences?