Thank you for the comment.
The next measure is found in clauses 10 and 16 of the bill. It's a similar measure dealing with stop-loss rules on share repurchase transactions, and again it prevents financial institutions from generating artificial losses in off-market securities transactions that involve the repurchase of shares and the utilization of the inter-corporate dividend deduction as well as the market-to-market property rules to effectively deduct the same amount twice in situations where they're redeeming a fully hedged market-to-market property and generate artificial losses on those transactions. This would ensure that a double deduction is not available, although, of course, the single deduction would continue to be available to reflect the economic reality.
The next measure is found in clause 11 of the bill and it relates to eligibility for the Canada child benefit in respect of certain provincial kinship programs. It ensures that the receipt of amounts under these provincial kinship programs will not, in and of themselves, disqualify an otherwise eligible recipient from obtaining the Canada child benefit. It ensures that the benefit is available in appropriate circumstances, including where amounts are received under a kinship program by an individual in respect of the care of a child who is not the biological child of the individual. It corrects a potential technical interpretation that could arguably disqualify individuals from receiving the Canada child benefit in that situation and ensures that it's available where appropriate.