Those are questions the department is working on, on an ongoing basis. The pillar two rules would result in a significant change in our tax system. We also, obviously, already have existing rules dealing with foreign companies that are owned by Canadian companies in dealing with multinationals, so the pillar two rules are something that would need to be layered on top of that. That is something the department is very focused on. As the process moves forward, that's something that would be considered as the rules are drafted.
A number of the consultation questions that were put to the public relate to those kinds of questions. We are looking for stakeholder information and do want to get the best feedback in order to try to implement the rules in a way that will be most effective, while at the same time trying to reduce complexity and create a system that works best for Canadians.