There are a couple of things just to make sure we're talking about the same thing. There are three separate measures, each providing support to Canadian journalism. The labour tax credit that I think we're talking about, providing up to $55,000 of salary, is mainly in clause 23 of the bill. That doesn't have a requirement that you be a not-for-profit. The not-for-profit requirement is in the qualified donee measure. So that's one thing.
In addition, the general rule, as my colleague noted, requires that there be at least two arm's-length employees, and that's for each of the three measures.
Lastly, you had mentioned that for the “eligible newsroom employee” definition, which is relevant solely to the labour tax credit, it applies in respect of employees and not independent contractors. I just want to be clear on that point, so if you have a freelancer who is not an employee, then the labour tax credit would not be available.