I think, again, you would need to look at the situation. We don't expect that there are a lot of situations in which someone receives a car from a third party and does not pay for it and it is unclear as to why they're getting it. I think we're talking about a niche situation here, in which it would be relatively clear that a car is being provided in the course of employment.
Again, there are a number of provisions in the Income Tax Act with respect to employees being taxed on benefits they receive in the course of their employment, so there's extensive CRA guidance and case law to determine whether particular benefits are being provided to people as a result of their employment and are effectively compensation for their employment.