Yes, out of the company altogether.
Once it's been moved out, from a policy perspective, the cash is out of the business. Now it might be in the individual's personal RSP or it might be somewhere else, and it's now hard to bring it back into the business, if need be.
For the tax on split income, we just went through probably one of the most complex tax seasons of our lives because of the tax rules on split income. Those are in place for the first time in 2018, and the number of clients now, and even our partners who are not tax specialists, who are concerned with how those are impacting their clients....
There is a lot of complexity around the reporting of whether it is tax on split income. There's still a lot of ambiguity. There is uncertainty for taxpayers, and uncertainty for every business owner, as to whether tax on split income will apply or not. It's changing how we implement matrimonial asset split-ups for divorces, because we have to get specifically four-square into the new rules to make sure we implement the divorce in a way that will not attract tax on split income post-divorce.