Finance committee  Yes. Let me clarify that. The basic rule is that in order for the claimant to get the full tax credit, as you indicated, 10% of the hours that are completed by Red Seal trades have to be done by apprentices. However, to your point, the rules include circumstances.... One of the

Finance committee  They're in the law.

Finance committee  Yes. Obviously, the burden falls on the taxpayer. It is their responsibility to do this and document it. If it's found that they haven't done that, the CRA will....

Finance committee  As they're investment tax credits, the Canada Revenue Agency is responsible for administering them and, therefore, will be responsible for the audit activities.

Finance committee  As this point it is 15% for the non-taxable entity. Again, in the nature of non-taxable entities, the type we are talking about, you also have Crown corporations in there as well. In that respect, ultimately the decision was to have a lower credit rate. To get to the mechanics v

Finance committee  I think you're absolutely right in how you're posing the question because the clean technology investment tax credit is for businesses, and tax-exempt entities are not eligible. It's a tax program. Now what the government has decided to do, and this is fairly unique, is to creat

Finance committee  Yes, absolutely.

Finance committee  There may be two ways to answer that. The first, perhaps, is in terms of the process, how you can apply and receive a credit and what is being envisaged there. Effectively, there is a pre-approval process in which all proponents who want to access this investment tax credit—all

Finance committee  I can take that one. To answer the question directly, enhanced oil recovery is not eligible for the investment tax credit for CCUS. From a functional perspective, the way it works is that if your equipment is capturing and storing carbon in eligible uses, which is what you wer