Maybe you can speak to this, then. As I said, I do appreciate your testimony. I think it has been excellent.
With respect to talking about why it is prospective, I have a bit of a background with respect to taxation, so I think I have a handle on this. I suspect that many of the viewers don't have that same background.
What guiding principles would have you make these amendments prospective as opposed to going retroactive when the CRA had made a finding otherwise? It sounds like this benefit—