It is really important for people to understand the subtle difference. It's an important difference, and there's the question of how the committee will have to try to address it.
The current regime will clearly allow a certain number of people to take 100% advantage of it, and that's obviously very few. But before tax, we all have contributors within our ridings who pay taxes, so the number notionally and intuitively would have to be much higher. It's important for the committee to bear in mind that if you do it before tax, the number of people who are paying taxes and have children who could potentially be in university or post-secondary education would naturally have to be higher.
It's probably not an answer the finance department can give, but it's extremely important for us to understand that this difference pre-tax or post-tax will mean there'll be a hell of a lot more people taking advantage of this.