Thank you Mr. Chairman. Mr. Chairman, any tax implications would come under the Federal Income Tax Act again, it would not be within the mandate of the Business Corporations Act. This is to do with the establishment of companies in the Northwest Territories. However, having said that I think recognizing that a lot aboriginal land claims groups have development corporations, business arms that are designed and established for the purpose of generating revenues and incomes for their beneficiaries or their shareholders. They would fall under the ... (inaudible) ... of the guidelines under this act Mr. Chairman.