Thank you.
I would like to highlight the introduction of the excessive interest and financing expenses limitation, or EIFEL, rules. They will generally restrict large corporations to deducting 30% of their profits as interest payments. Historically, interest expense deductions have been a large source of tax avoidance in Canada and around the world, and Canada is following the BEPS recommendations. Those rules are now in place, and we're getting our first filings this year under those rules.