Our concern—and this is noted in my National Post piece today—is really on the practicalities of the new rules that have been put in place. We do not deny for a second that some small businesses were taking liberties with the tax system and doing everything they could to avoid tax, in some cases inappropriately so. We didn't oppose at its core the idea of tightening up some of the rules, but what has happened instead is that the CRA has an absolute challenge in trying to implement these new rules that have been imposed. There are broad sectors of the economy, such as the service sector, that are not going to be insulated from some of the clarifications the government has put in place and the impact on small firms is probably not going be to felt in 2018, but it absolutely will start in 2019 when the audits begin.
On September 18th, 2018. See this statement in context.