Finance committee  We are talking about a behavioural shift that can only be observed in the long run, one that is influenced by a host of socioeconomic factors that are often very difficult to capture in the analysis.

Finance committee  I cannot speak to that specific study. But, generally speaking, we do stay abreast of research that is published on the tax system. We do review it, but I cannot tell you what our findings were as to the merits of that specific study. I want to reiterate the objectives of the measure.

Finance committee  As previously mentioned, the department regularly reviews the various measures in light of the information available to it.

Finance committee  Yes.

Finance committee  I think that first I would like to clarify that the objective of this measure is twofold, to encourage greater physical activity and also to recognize the cost of these activities. With respect to really being able to analyze the marginal effect, we haven't done this, primarily because it's difficult at this point to do that analysis.

Finance committee  Well, as I've said, and as you can imagine, these studies would have to take into account a vast number of variables and factors—

Finance committee  —and you need some time to have proper data.

Finance committee  I can't give you a precise estimate as to when we will do that. We review tax expenditure measures on an ongoing basis when we find that we have sufficient data, and there are also, potentially, other reasons why we want to analyze more particularly these certain measures. We do that on an ongoing basis.

Finance committee  There are about 1.4 million families benefiting from the program. We've assessed that roughly 850,000 families will be able to have additional benefits—and these could be the same families, you understand—from the enhancements that are proposed.

Finance committee  Yes, we do look at the distribution, at how it's distributed. I don't have these numbers in front of me, but this is part of the ongoing analysis.

Finance committee  Yes.

Finance committee  The costs associated with the increase to the $1,000 limit in 2014 for the 2014-15 year is $25 million. Starting with the 2015-16 year, with the refundable fee, it will increase to $35 million annually.

Finance committee  It's roughly two-thirds and one-third. Actually, the $25 million is mainly attributed to bringing the limit to $1,000.

Finance committee  Very roughly, yes.

Finance committee  Essentially, we are proposing to treat these loans similarly to loans provided under the Canada Student Loans Act. When students start paying down interest on these debts, the amount of interest paid becomes a non-refundable tax credit at the 15% rate. Given the similarity in the programs, we propose to extend that treatment to the Canada apprentice loan.