Mr. Chair, just to respond to that question, and again, I would split the question into two for appropriateness.
No one should attribute any motives to why I may or may not answer questions on the policy side. It's just not for CRA to speak to that, but in the question you've asked, there is a policy dimension about the right way to tax businesses, to tax active versus passive income, and the law actually has rules that dictate how that should be applied. That, I'm not going to comment on.
Where we come in, at CRA, is we take the act that is in place and figure out how to best administer it, and if the act tells us we need to do it this way, we try to find the best way possible to administer it. Whether five employees or the rule is appropriate or not, I would put that aside for the moment. We have to find a way to help the business comply with their responsibilities under the act, and I would just say that our role is to make sure we're doing that fairly and consistently with the act, but also we do try to make sure that there's a good communication between us and the businesses about why we're doing what we're doing, and how we think the rules should apply—