Again, I can double-check for you, but I don't believe there's anything associated with this measure as a cost. As I said, it's a rule that already exists in the Income Tax Act. It's something the CRA is already auditing and enforcing. There was a case the CRA lost that caused these amendments to be made, in order to address the planning done in that particular case. I don't think the changes have any particular costs, as it's something the CRA would already be auditing, looking for and assessing. It's just improving their ability to apply this rule. However, we'll check.
On November 21st, 2022. See this statement in context.