What I will do, because I have to look at the part 1 divisions on my screen.... If people would just put up their hand using the “raise hand” function as we go along, I will go through part 1, and then (a), (b) and (c), if that's okay.
There are enough people here to answer those questions, I'm sure.
The summary for part 1(a) says it is “providing relieving measures in connection with COVID-19 in respect of the use by an employee of an employer-provided automobile for the 2020 and 2021 taxation years”.
Does anybody have any questions on that?
Seeing none, the summary for part 1(b) says it is “limiting the benefit of the employee stock option deduction for employees of certain employers”.
Mr. Ste-Marie, go ahead.