In particular, it's the tax on split income changes that has had the biggest impact in terms of the regulatory burden. There are now two levels of tests that you have to go through to prove whether a family member is working in your business. There's now a bright-line test that you have to go through first. If you pass that, then you're good. If you don't pass that, you have to go through a reasonableness test, which has always kind of been there. The addition is now this bright-line test, which pretty much everybody who employs family members has to figure out a way to prove to the CRA, such as by producing time sheets to show that your spouse is actually working in the business legitimately. That is the type of paperwork burden that's increased as a result of the tax on split income changes. The actual tax itself may not have as broad an impact. It's the extra paperwork that's really been adding to the costs of small businesses when it comes to—
On February 5th, 2019. See this statement in context.