I definitely know it does. I know of cases in which the family actually had to make the decision not to sell it to their own family, and it was probably one of the hardest decisions they ever had to make in their lives, just because they didn't think the next generation could carry the taxation burden. They couldn't afford to lose the benefit of the lifetime capital gains exemption, which, by the way, was put in place years ago and has been expanded. Successive governments have known that it is a very good tool to help small businesses—there's no doubt about that—but having it there to support, as you say, the communities, and never mind just the next generation, would be a big benefit of making these transfers to the next generation.
I think it's important to look at the mix of those who are coming back and taking them over now, with gender equality and diversification taking place in all of our industries today. We need to continue to put bills like this in place to make sure that those entities are able to succeed and be parts of their communities, and raise their families in the same way they were raised. I know it puts a lot of stress on those families if they can't do these intergenerational transfers because of the taxation.