I can respond to that question.
Going back, last summer we released a consultation paper on the GAAR. In this past budget, we released proposed amendments to the GAAR, including draft legislation that included those proposed amendments. Those are out for public consultation until May 31.
In terms of the next steps, I can't commit to specific dates. It would be a decision for the government. However, I expect that further draft legislative proposals that take into account comments we get during that consultation period would be released. That could potentially happen in the summer when we release—as we typically release—legislation related to the budget measures that were not in the BIA 1, the first budget implementation act. Measures that are released in the summer do often get included in the budget implementation act in the fall.
Again, it would be a decision for the government, but yes, based on what we have released to date, that would be a potential timeline.