Hon MICHAEL WOODHOUSE (National): One of the problems we have in considering such a large Supplementary Order Paper with such a short amount of time, and when we're amending the Income Tax Act, which is a dizzyingly complex piece of legislation, is that it gets pretty hard to find the nugget that's buried deeply in the legislation. I was struggling, but I found the relevant sections that I think reinforce the point. They are sections CB 3 and CB 4 of the Income Tax Act.