Finance committee  In order to answer that question, perhaps I can briefly turn to last year's review of the tax expenditures. That was basically done within the Department of Finance. It is part of the Department of Finance's routine work. The expenditures for that are therefore part of the Department of Finance's normal budget, because it's our job to address those issues.

Finance committee  Do you mean just for the federal employees?

Finance committee  I don't have that number, but we can have an estimation.

Finance committee  There are currently about 1.5 million individuals benefiting from the working income tax benefit. Many of those same individuals will benefit from the expansion. I don't have a precise number as to how many more, if there are more, but I think that by and large they are going to be the same individuals.

Finance committee  I'm sorry if I'm not answering correctly, but I'm not 100% sure I completely understood the question. Is it with respect to the tax treatment of the employer's contribution to the new enhanced CPP?

Finance committee  That will be deductible in the same way the current contributions are deductible.

Finance committee  Yes, it is possible for employers as well as for individuals, through their RRSPs, to substitute. If they're already at the point where they believe that their level of savings is adequate, they can decide to contribute less, for instance, to their RRSP or, through the employer, to the pension plan, which is also a key reason that the additional CPP contributions for the employees are made deductible.

Environment committee  Thank you, Madam Chair. In terms of tax policy, we have a number of measures, and I think Richard mentioned them at the beginning of his remarks. One of them, and probably the one you are referring to, is the accelerated capital cost allowance for clean energy generation and energy conservation equipment.

Finance committee  We are talking about 2 million people out of 11 million.

Finance committee  It represents a little less than 20%.

Finance committee  Yes, that is correct.

Finance committee  That is correct.

Finance committee  Are you talking about the $14 billion?

Finance committee  That is the net amount. It includes what is given to families. The $14 billion is aimed at families with children. It does include the tax reduction for the middle class as well as the new Canada Child Benefit. It is net with regard to what we are taking out of the system, that is to say the income splitting for families with children and the credits for the children's activities.

Finance committee  If you take those measures into account, the answer is yes.