Thank you.
I'll now turn to Prof. Lareau.
Suppose that, in 2016, I divest myself of all my possessions and legal authority over certain funds that belong to me, and I give them to a company outside the country. I would subsequently no longer have any legal authority over what is done with that money, but five years later, I happen to receive a donation from a foreign company. In 2016, would the Canada Revenue Agency consider it a donation and not income?