Thank you, Mr. Albas. It was good to end on such a good question too.
On this business of reasonability test, I think your example in here is a very valid one. I don't have the answer for this either. Sometimes the intent of the legislation and everything that Finance may intend to do isn't always interpreted the same way by CRA. I think all of us around this table have had experiences with that.
Can anything be done in terms of direction around a reasonability test or whatever to ensure that people who really shouldn't be caught in the loop are not?