Thank you, Mr. Speaker. The Member did ask in the fall with regard to IBAs, how this was treated. It is treated as unearned income and, as such, we are obliged to recapture that by regulation, Mr. Speaker.

With regard to the legal interpretation of that particular aspect of the regulations, we have asked for a legal interpretation. We have an informal reply to that which I have not yet formalized, or has not yet been formalized, but I do have an informal opinion in hand. Thank you.