Mr. Chair, just to respond, the situation you raise is not totally unique. We deal with this from time to time, when legislation or a notice of ways and means is put forward. The question is whether we administer it or not before it receives royal assent.
In this case, we've been clear that we are going to administer the provision as per the notice of the ways and means. People will have choices about how they decide to conduct their affairs and how they decide to file their returns.
In the specific case you've raised, the reason I mentioned the beginning part is that at the end, the legislation either gets passed or it doesn't. You then have to have some sort of reconciliation at that point. I will ask Gillian to confirm this, but at that juncture, we would try to write everything as if the legislation had never come.
Gillian, I just want to make sure I'm right on that.