Effectively, what section CB 3 says is you have to intend to make money. It can't be a hobby. It can't be voluntary acts where small amounts of money might be granted for it. Section CB 4, basically, talks about purpose and what I call intent. So the property has to be acquired for the purposes of disposing of it, and that's the distinction that is made between income account and capital account. If one disposes their shares for a profit but that was not their intention, if they didn't purchase them with that in mind, then any profit on disposal is not taxable. I come back: what I described as deemed intent is that the two-year brightline, effectively, said that if you dispose of that property within two years, it's considered to be personal property acquired for the purpose of disposing of it.