Thank you.
If I might, I would break the types of amendments or issues into two parts. Our comfort letters are our undertakings to recommend to our minister technical changes to the income tax legislation. Those letters are directed at specific taxpayers. They are almost always transaction-specific, so the concern or the issue will be limited to them. They will file perhaps on the basis of that comfort letter. CRA will judge whether or not it believes a waiver needs to be filed to keep the taxation year open if the undertaking to recommend an amendment has not yet been implemented. So that question can be relevant in the context of old Bill C-10, for which there are comfort letters going back some time. Taxpayers will have received these comfort letters. With Revenue Canada they will have to work through how to keep the year open if necessary to deal with the comfort letter itself.
The rest of the technical amendments, in some sense, don't exist as a matter of public awareness. They are issues, as Louise Levonian said, that we identify, that revenue identifies, that the taxpayer may identify. We have not communicated with anybody an intention to make a change, but we have put it on a list as something to consider. It may be the view that one of the officers or one of the chiefs in the legislation division believes that a change has been made. That will be debated when it comes time to assemble the next technical bill. So with regard to uncertainty or open years or anything like that, I don't believe that really applies in the context of that group of cases, because they're possible changes that we have yet to decide whether to proceed with.