There are provisions in the Income Tax Act—and I apologize that I don't have them off the top of my head, but I'm happy to provide them to you, sir—where it has highlighted certain items but it's not exclusive. In fact, it's quite common in the Income Tax Act—that's my area of expertise—where it will enumerate four or five or 10, 15, 20 different items but then say that the list is not exclusive, which is exactly what this does. I can't see any legal principle that would exclude.... Show me the language in here that says that other factors would be excluded.
On June 14th, 2023. See this statement in context.