The purpose of the brightline test is because everybody needs—particularly, in residential rental property investment—to demonstrate that at the point that they purchased the property, their intention was not capital gain, it was income from rental. The purpose of the two-year brightline test was to say, "If you sell the property between one day and two years, we default to a point in the Income Tax Act where you are deemed to have purchased that asset for a capital gain." Now, one can't say that actually about a five-year test; one can't say it about a 10-year test, let alone a 15- or 20-year test, that Treasury was advising on; and, quite simply, Treasury favour a capital gains tax. They realise the language can't be used with this Government, but that's essentially what they were saying. They wanted a capital gains tax on everything but the family home, and so there are differences. 