It has not been the subject of a revenue estimate, but I think I can confidently speak to it nonetheless. I would suggest that the revenue cost is not that significant, because in the main people were not using LLCs because of the problems that arose under the Canada-U.S. treaty with their use. They were doing other things. They were investing directly or through ordinary corporations or through ordinary partnerships, for which treaty benefits were assured.
What the treaty has done now is extend to LLCs the benefits that U.S. residents could get by investing directly, by investing through a corporation, or by investing through an entity that was recognized as a partnership by both Canada and the United States. It wasn't a question of greater treaty benefits being provided, but of greater flexibility in obtaining the same treaty benefits; I therefore don't believe the cost associated with it will be significant.