I just want to switch gears here. When we talk about whether CRA can properly analyze a reasonable rate of return for a particular business, are we not setting a dynamic wherein one of two things will happen? People will say it's a grey zone and not take a legitimate deduction even though they are entitled to one, and instead they will just defer it or not take it. Worse than that, are we not creating a dynamic wherein CRA will have to collect loads more information for people who utilize the TOSI rules for their situation, resulting in more litigation? Again, in this situation, reasonableness is something that would be decided by a judge. I just don't think CRA has that expertise, nor does it have the time, by the sounds of it.
Would anyone like to comment on whether or not this is a dynamic we want to introduce in this legislation?