We're not asking to get rid of the reasonability test. I want to be clear that we believe that reasonability tests exist to help complement the bright-line tests that are in the legislation. You do need it. We would like the CRA and Finance to work together on what they would consider to be reasonable. That would provide some certainty and clarity for taxpayers, for the Canadians this is impacting.
On May 1st, 2018. See this statement in context.