As I said, the Canada Revenue Agency, or maybe the government, would apply the law as it exists. If planning develops that goes beyond what the legislation currently permits, including if it somehow crosses the level to becoming abusive tax avoidance, of course that's something the CRA would look at. Again, just to reiterate, the tax authorities are bound to apply the law as it exists.
On July 20th, 2021. See this statement in context.