I don't know whether my colleague Maude Lavoie could speak to the economic side of it. I can speak to the legal and technical impacts of this measure.
What it does is it affects an existing rule in subsection 212(3) of the Income Tax Act that is aimed at addressing these foreign affiliate dumping transactions.
As I said earlier, it extends the application of these rules to situations where a non-resident individual or trust is investing into Canada. It does not in and of itself introduce a new obligation for corporations resident in Canada that are controlled by foreign corporations; rather it extends the application of an existing set of rules. It's not imposing it; it's extending it.
Also, it ensures more of a level playing field. We have a withholding tax, as was mentioned, on dividends coming out of Canada, and it ensures that, where withholding tax is intended to apply, that it actually does apply.