Thank you.
The small family businesses that this most impacts would be the ones least interested in having a discussion about this. Their eyes would roll back in their heads when you start talking about surplus drippings and 84.1. We need to get this right, because these are the people who are most impacted.
I would like to talk to Mr. Mansfield. I'm trying to work myself into a way that I can understand this. You're saying that section 55 currently makes siblings unrelated—that they're not related people—and because of section 55, assets need to be split between siblings.
I heard a story of a printing shop that was owned by a family, which passed it on to the kids in such a way that the warehouse went to one sibling and the printing machinery went to the other, basically tearing the company apart.
Is that actually how that works with section 55?