The Income Tax Act as it currently stands, in its current form, is implemented in that way. The rules are followed. Until such time as that is amended, you wouldn't start new laws that could potentially be coming down the pipe. Is that correct?
The reason I ask.... It's a very straightforward question. I think the answer is “yes”. It's supposed to be a rhetorical question. The reason I ask is that Monsieur Ste-Marie and others have been asking why you didn't prepare in advance for the inevitable that you saw coming. Quite frankly, your job is to implement what is before you. Am I correct?