Good point.
For more information, check:
1) http://www.blakes.com/English/Resources/Bulletins/Pages/Details.aspx?BulletinID=1980
2) http://www.kpmg.com/ca/en/issuesandinsights/articlespublications/tnf/pages/tnfc1441.pdf
The above are good reads for sure.
Madan Chartered Accountant team
www.madanca.com