That's actually a very good question. It will be difficult to determine whether this pooling is coming from dividends from eligible corporations, eligible dividends that are creating the part for tax that is refundable, or whether it is coming from other sources like capital gains. There's just going to be so much complexity and administrative burden in tracking this for clients all of the time.
RDTOH impacts a large number of businesses. They just have to sell an asset for more than they paid for it and they're going to be into this regime. So now whenever we have that, we are going to be pooling different things. We already have to pool different types of dividends. We're going to now have to pool different types of dividend refunds. It is a little bit of an administrative burden.