On May 27, 2011, Bob Wyatt, Executive Director of the Muttart Foundation, sent a letter to Hon. James Flaherty, Minister of Finance in regards to the new proposal for the March 2011 budget that was to amend the charities provisions of the Income Tax Act so as to include the defintion of "ineligible individuals". The letter itself addresses the fact that there was no prior consultation with the charitable sector and this new proposal will create significant challenges for charities.