I would say, in answer to that question, that were we to put these changes in the regulations....
First, I should actually give a little bit of background on what they do. For taxpayers who have derivatives, they're held as inventory. These rules set how they can be treated for tax purposes. Specifically they prevent taxpayers from using what's called the “lower of cost and market” method for valuing these derivatives they hold as inventory.
Under the basic rules in the Income Tax Act, if you have inventory, you can use this lower of cost and market method. I'm not certain that if something were put in the regulations, it would be able to override the tax rules in the Income Tax Act.