Thank you for that question, Mr. Chair.
I, of course, can't speak to the government's intentions about what fixes it might wish to do or anything like that. I can point to the fact that addressing this sort of intergenerational transfer is in the Minister of Finance's mandate letter. It is something that we, as department officials, are looking at.
In terms of whatever fixes would be needed, I would just go back to my earlier comments and say that the fundamental issue we have identified is this disconnect that I was trying to describe from a real transfer of a business as people would ordinarily understand it, where a parent carries on a business and for one reason or another they want to transfer it to their children or their grandchildren, and the next generation starts to carry on that business.
It's that fundamental disconnect between that factual situation on the one hand and, on the other hand, the approach of this measure looking solely to a transfer of shares from one individual to a corporation owned by their child, without really connecting the legal form with the real underlying story behind it. It is certainly something that we believe can be addressed.
In terms of the bill, hopefully, I've gone through and provided enough of an overview of the fundamental issues with it. I don't know if Shawn had anything to add to that. I think that's about as much as I could think to share.