It is the CRA's position that the structure promoted by KPMG was offside. I think it has been correctly pointed out that the courts haven't ruled on the matter, so different people can have differing views on that.
In terms of the change, the CRA would take the position that there is one law. That is the law that exists and that is the law we apply. I think we have noticed that the reputational impact is influencing a lot of taxpayers, whether they be businesses or individuals. I think the societal norms have shifted. What is of concern to businesses is that, when they are in a tax dispute with the CRA through financial disclosure or court filings, there is a reputational impact. I think that is starting to drive people towards compliance.