No. It's quite a complicated area. Of course, transfer pricing is the price charged by multinationals in their transactions. It's against borders. Whether the counterparty to an agreement under Canada's tax rules is in a treaty jurisdiction or not, our transfer pricing rules would require them to pay an arm's-length price for the goods if they are buying goods or services, or whatever they are paying for.
There are secondary rules in our transfer pricing rules that can create an amount that's essentially considered to be a return of profits, economically tantamount to a dividend and, as a dividend, subject to dividend withholding tax rates. Those withholding taxes could actually be affected by the presence of a tax treaty. That's a second-order effect. It would be incorrect to say that, no, it would not have any effect, but due to the nature of transfer pricing and the transfer pricing rules, I think it's fair to say that it's probably not the biggest impact coming out of the LMI.