You mentioned excluded shares, and I was going to go there next. The new version three rules proposed in this budget on TOSI are still hostile to multi-tiered corporate structures and trusts that hold shares of the corporation. The only reason I can see for doing that is to try to capture as many service companies as possible that may have a varying structure. Some farmers will be affected by this as well, pretty deeply, as they try to transition it to their kids. Is that the case, then?
On May 1st, 2018. See this statement in context.