Again, it's problematic.
Corn is a good example. There's a necessity to dry corn. It is coming off at too high of a moisture level, and you have to dry it to store it. You might bring off a cereal crop at the correct moisture of 13%, 14% or 15%. You can take it off via air drying, and you don't need to use a fossil fuel to heat it. When you get into a wet year—2019 is a good example and, in some places, this year—you need to drop four or five points.
It's inconsistent in how it's applied. Why this is problematic and why I would say the exemption is preferable is that, if you bring off all of your cereals dry and you really don't need to use your dryer that year at all, then you could still be eligible for a rebate under Bill C-8 based on your overall expenses, despite not using any of the fuels that we're trying to solve this year.
I think that's why the more flatlined option would be to exempt those who are using the fuels for that purpose rather than an unequal reimbursement based on whether or not you use the fuel at the end of the day.