Thank you. That is very clear and very useful.
Mr. Castiblanco, this afternoon we will be hearing from representatives of Electricity Canada. They are going to talk to us about tax deductions for interest expenses. Obviously, it is important to do more to combat the use of tax havens and tax avoidance, and those deductions are one of the methods used. We welcome what Bill C‑59 provides in that regard.
That said, I would like to understand better why the electricity sector should be excluded from that. What would Bill C-59 prevent by wanting to more effectively combat the use of tax havens?