In terms of taxes, I will let my tax colleague answer. I asked him to come with us for that very purpose; I'm glad he's here. Just beforehand, however, I will respond quickly to the other points.
As for the next generation of farmers, the first few years when a company starts up are critical. Let me remind you that the funds allocated to the business risk management programs have not gone up since 2007. Existing programs should provide more funding to young farmers or reduce their costs. Those programs should specifically be able to adapt to situations that may arise in the first five years. If anything really bad should happen, companies would be better protected financially. The fees to access the program should also be lowered. Basically, our recommendations are about that.
There is also the issue of access to land. Agricultural assets are extremely expensive. We ask that incentives be created so that financial institutions and governments provide patient capital. This does not mean that the next generation will not repay it one day, but could they wait five or 10 years before starting to repay the capital? Those are the sorts of things we wanted to talk to you about today. We must begin to raise awareness among financial institutions and governments.
As for the other part of the question, regarding section 84.1, I will let Mr. St-Roch answer it.