Thank you for that. We can't recall any tightening changes that have been retroactive.
I want to build upon what you said, and I think you said it quite well, which was that in general, in the principle of tax fairness in tax law, if we make changes that are tightening, that put the taxpayer in a worse situation, we do it prospectively to give them fair notice. This is because when you make a legal change retroactively, what you are in effect doing is changing the rules of the game after you have played it.
You can imagine.... For those of you who are watching the Stanley Cup playoffs right now, it would be akin to watching a Stanley Cup playoff game and then after the game.... In this case, the rules are set out by the legislators and interpreted by the courts. The courts are the referees in this situation, so the referees interpret the law and at the end of the game, it's 5-0 to the Toronto Maple Leafs. As they are Canada's team, that might get me some emails. They have the 5-0 victory, and then at the end of the game, the commissioner comes in and says, “Actually, no, offside is no longer a rule and we're going retroactively to the beginning of the game. Because of that, the score is now actually 5-0 for the Carolina Hurricanes.”
That's why we don't, in general—