Thank you, Mr. Chair.
I want to thank our witness for appearing in front of us today on this bill.
I come from the north. We don't have a whole lot of farms. We have people who are interested in farming and we have some small hobby-type farms, but this applies to more than just farms. We've talked about the fishing industry and small businesses.
I think some people have raised the issue about the concern and the rationale as to why the legislation is the way it is. I hear that the largest concern in adopting the proposed changes to section 84.1 is that it could open the door to new tax avoidance opportunities. Would the witness like to comment on that? Is this something that he sees as realistic or is it something that is not quite correct?