Thank you, Mr. Chair. I'm just going to split maybe two minutes of my time with Mr. Albas.
I want to go back to Ms. Drever on the TOSI rules. The rules use the term “business”, and the definition of “business” in the act is quite broad. It's very inclusive as a terminology, which means that you'll have to go back to the common law definition. If you get caught by these rules, these new rules, it's a very expensive tax bill.
In your view, your professional opinion, will you advise your clients to err on the side of caution, especially if they're a service company, as much as possible? It seems to me that one of the things the government should have done, especially in proposed subsection 248(1), is to provide a very clear definition of “business” that would clarify what business is for TOSI rules versus what is not business for TOSI rules.