That's when we get into what's called the “connecting factors test”. Essentially, we're looking at the specific situation of the taxpayer and trying to determine whether their business income is largely related to activities on reserve and connected to the reserve and, therefore, would fall under that umbrella of the section 87 exemption, or whether there are factors like, as you said, they're driving off reserve every day conducting business and it's not connected back to the reserve at all and, therefore, there's a question about whether the section 87 exemption would apply.
I don't want to put CRA colleagues on the spot, but I think that's a fair characterization. Do you want to add...? No.
These connecting factors have to be—