Hon DAVID PARKER (Minister of Revenue): I may have misunderstood the member's question, in which case, if I have, he can restate it. But in respect of if there was a development on a piece of land building new houses, it wouldn't be affected by these new rules because they are intended over time to be exempted. In respect of capital improvements to an existing property, they become part of the asset base and so would be counted in respect of the cost that is assessed against the eventual sale price. 