I think you have to look at it through two different lenses. If you think about the way the Canadian tax rules have evolved, in 1999 there were opportunities for taxpayers to use non-resident trusts to effect tax-planning objectives, and those were under the scrutiny of the Department of Finance for quite some time. The rules were changed with respect to non-resident trusts in 2013, retroactive to January 1, 2007, so from the time that this particular plan was developed, there were 13 or 14 years before the legislation actually shut down some of that similar planning. It was retroactive to January 1, 2007, but it wasn't until—
On May 3rd, 2016. See this statement in context.