Actually, Mr. Chair, the witness took the words out of my mouth in terms of what I wanted to explain.
I understand what Mr. Kmiec is trying to achieve, but I'm afraid that all the amendment would end up doing, frankly, would be to make sure that the TOSI, the appropriate rate, would always be taxed on that lower possible rate, which is not the intention of it.
For that reason, I wouldn't be able to support this, but it might be something we could consider working on afterwards.