Thank you, Mr. Chair.
I'd like to thank the witnesses for their testimony today.
I want to begin with the statement from Mr. Boisseau-Bouvier that what's contemplated under Bill C-234 would become a de facto subsidy for the oil and gas sector. I must admit that I fail to see how the addition of a tax, and then the potential removal of that tax, becomes a subsidy. That's logic beyond my head. I just want that on the record. From what we're hearing from farmers, grain farmers in particular, they're getting cents back on the dollar that they're spending on this carbon tax on grain drying and barn heating. I wanted to start by putting that on the record.
I'd like to direct my first question to you, Mr. Wright, please.
With the greenhouse pollution pricing act of 2018, the government did grant the on-farm fuel exemption. With respect to barn heating and grain-drying fuels, do you think that was an intentional policy decision or an oversight?