We have been here many times over the years to talk about the TOSI rules. These rules are very punitive to family-owned businesses. They're very punitive to the spouse. There is this general presumption that someone maybe isn't doing his or her fair share to earn the income out of the company, and it is very concerning when we start having to defend what every single person does in the family business to earn their income.
On February 6th, 2020. See this statement in context.