On June 15 2009 the Ministry of Finance published a consultation document which outlines possible amendments to the corporate income tax treatment of interest and the participation exemption. The ministry has invited the public to summit comments and observations before August 1 2009. It is expected that shortly after the 2009 parliamentary summer recess, a tax bill will be submitted to Parliament based on the consultation document. The intention is that this legislation will take effect as of January 2010.