Let me just say that obviously you're right. Right now, as I understand the interpretation by Revenue Canada, it is that they are mutually exclusive. So that would require a change in tax policy, which is a little bit outside of my scope. The SFF is there to be used, if it is a preferred option, by a particular applicant. It's not there to solve every issue, by all means, but it is there to be used as an option if it is helpful.
On February 26th, 2009. See this statement in context.