Thank you, Chair.
I certainly appreciate your explanation for the change. I believe we've probably all been receiving the same volume of emails as many other members of Parliament, particularly in Ontario. The arrangement that the provincial government has with research hospitals to be able to have this work done requires them to be in a partnership.
While I totally understand your argument that in order to keep the integrity of the tax code we shouldn't have one particular type of preference, this is again the province saying that they want it done a certain way. Now the federal government is saying that they can't do that.
The inevitable consequence of that, if it's a bit of a standoff, is that often these private doctors will just say, “I'll just go and practise by myself in something else where I don't have to deal with these kinds of rules.” Then the public value of that research and all the consternation that goes on will affect both provincial members of Parliament as well as members of Parliament here.
Has there been any outreach, specifically with the Government of Ontario, with representatives of doctors who are currently regulated under this practice and who are utilizing the small business deduction in this current arrangement? Has there been any consultation to be able to ensure that this is a smooth transition?