Exactly. As I noted, this clause changes the rules so that it's not just non-resident corporations but corporations or trusts, so almost every measure in the foreign affiliate dumping rules had to be changed to say “corporation or trust”, which led to a lot of amendments in terms of pages for an insignificant change.
Clause 54 is a consequential amendment related to the foreign affiliate dumping rules. We talked earlier about how foreign affiliate dumping can be used through an immigrating company, and this measure prevents that kind of planning from being used with respect to an immigrating company under section 219.1 of the act.