We're not so much on that issue, but embedded right in the legislation is the ability to restructure to meet the requirements by December 31, 2018, which does allow for restructuring to happen so that shares would not have TOSI apply in certain circumstances. These complexities are really one reason that we do need comprehensive tax reform in this country. We need to ensure that we have predictability, certainty, and fairness that will drive the behaviours and that will drive the economy in the way we are looking for. Currently we don't have predictability and certainty with a lot of aspects of the Income Tax Act, and that's one thing that we as a firm would like to see.
On May 1st, 2018. See this statement in context.