Thank you very much, Mr. Chair.
I don't want to challenge the concerns raised by my honourable colleague head on. However, I wish to point out that in Budget 2017, the Minister of Finance announced that these rules would apply as of 2018. In the document published in July 2017, he indicated once again that these rules would come into effect on January 1, 2018, and that all claims for that year would come into force on December 31, 2018. That is indeed what the minister announced and he was very clear on that. It was written black on white at least twice that these adjustments would come into effect in the 2018 taxation year.