Having gone through the same analysis of the pieces that are added, it's always a little difficult from our standpoint until we see CRA's interpretation of how they or the minister would apply it. There are a few safeguards in there that would certainly help.
There is also one in there that says the taxpayer must provide the minister with an independent valuation; therefore, there has to be an independent valuation of the business and it has to be provided to the minister. Based on this and how it would work, whether that's an election form or otherwise, it's going to be provided to Finance or to CRA in some regard, as well as an affidavit signed by the taxpayer and the third party.
I suppose when we talk about some of the abuse that comes into play, depending on what that requirement looks like when it's enacted, if you were asked to sign an affidavit with somebody who is legitimately selling a business versus not, that will create a fairly large check and balance in something being submitted to the government in regard to that.
As Brian said, there are always ways.... If you look at legislation that has been in practice long enough, as things change the dynamic, ways can come into play where it could be misused. However, in something like this, it's always about how much that potential misuse would cost and whether an additional provision could be added if the Department of Finance sees a potential to do that in some transaction.