I would ask my colleague, Maude, if she knows. This was a measure that was announced in the 2019 budget, so it would have an expected revenue impact associated with it.
In terms of the specific number of affected taxpayers, we don't have that number at our fingertips. We can endeavour to ask the Canada Revenue Agency precisely how many they've seen, although my understanding is that the number is not significant, although the dollars involved with each transaction can be significant.