What are some of the ways that you can like navigate that? Like what are some of the planning techniques that you can do for someone who has an operating business or Holdco when they leave for Canada to the U.S.?

Yeah, I mean, let's stick with the operating business and the silver bullet, let's say, if it's a smaller operating business and a couple have owned the shares 50-50 and it's worth $2 million and it is truly an active business.

We have this capital gains exemption in Canada.

That capital gains exemption can be very useful in this regard.

In that it is effectively, if you meet certain requirements, if you held the shares for the right length of time, and if the assets inside the company meet certain tests, and you have access to the capital gains exemption, you haven't used it before, then you can shelter up to, I think now it's about $1.3 million per individual.

But again, you mentioned planning, like that kind of planning has a very, very long lead time because you have to have the value in each individual's hands to kind of fit within that.

And that takes planning.

Is there something and often things that maybe they could or should be doing in In terms of planning before that move, even though there is no real tax event at that move, That might create some value that doesn't have to then face an ultimate 54% marginal rate.