In our brief we've identified six areas in which there really need to be some adjustments. Again, Kevin could go into some of the details in terms of the TOSI rules, tax on split income. We think that it could be up to age 25 but not include the spouse. You've heard that already this morning from some of the other witnesses.
With regard to the intergenerational transfer, you're talking about retirement. Basically it costs more money to try to leave it within your family than it does if you try to sell it to a stranger. It's unacceptable. At a $2-million level it costs $500,000 more in taxes. We're pleased that the government is doing consultation right now. They said last year they would do it within 12 months, so we hope it's coming.