I certainly think that the powers of oral interview that allow our auditors to interview officials of businesses to get their position on the record is an important change announced in the budget. There were 15 BEPS action items. Action two on interest deductibility and action four on hybrid mismatches are areas that budget 2021 is coming in on to tighten the rules.
Also, the general anti-avoidance rule, which is a form of anti-avoidance super-rule that sits on top of the rest of the Income Tax Act, is also under review for tightening. That's an important tool in our tool kit. I would say all of those items announced in the budget are pretty important. In addition to the CRA's use of it, I think just its presence in the budget sends a signal to tax practitioners and businesses that it's time to pay taxes.