That's absolutely correct.
Of course, I would not speak on behalf of the Canada Revenue Agency about their IT and system requirements. I know they've been working tirelessly on implementing the systems required to get the mechanisms under the bill.
If it would be helpful to clarify things, I always find it's best to think of concrete examples. Let's say you have a public corporation that has two subsidiaries. One subsidiary operates in one market, and the other subsidiary operates in another. One of the subsidiaries is doing a bit better. It has some extra retained funds, so it could pay a dividend, tax-free, up to the parent company. That would allow the parent company to contribute those extra funds to the other subsidiary to help it weather whatever crises or issues it's facing, and maybe pay off some of its receivables or wages. That's the type of movement within a group that I was referring to.