I think Dave and Scott highlighted the main key concerns around the exemption versus the rebate.
The other thing I will add is that rebates are an administrative burden on everybody, both farmers and ranchers, but also government. It's very costly to initiate a rebate type of system; whereas an exemption is simply a signature on a piece of paper by a farmer or rancher that they are a registered producer and then away we go. There are no administrative costs beyond that.
Getting that money back into producers' hands in a timely fashion is what's necessary, along with not costing the government a lot of money to administer the program as well. That's why we are fully on board with Bill C-234 for the exemption, as opposed to the rebate system.