It's very much a disincentive.
My family's farm has been in our family for just over 100 years now. This is the first time that it's become very questionable as to how we pass the farm on because of the inclusion rate being increased.
Our asset is one of those things that we can't move. We can't do anything with it. It's in Canada. We can't move it, so we have to work with what we've got.