I can certainly give you my view as an official from the Department of Finance. I want to give you a caveat first, though, which is that the administration of the GGPPA, the Greenhouse Gas Pollution Pricing Act, is the responsibility of the Canada Revenue Agency.
Ultimately, formally and officially, it would be the CRA that would have to opine on this. However, I am happy to share my view. We designed the program. We know its intent. We drafted the legislation, so we are reasonably familiar with it.
That caveat aside, you are correct that we don't believe that Bill C-206 is specific enough or that it discusses eligible farm machinery. It just talks about the fuels involved, not the machinery that those fuels would be involved in.