Well, generally speaking, I would argue that at the end of the day, assuming taxability of the particular investor or developer involved, the dollar amounts could very well be the same. The question is about the quickness of delivery and the administration of the program. Clearly when you put criteria into the Income Tax Act, it's self-determining. Somebody would read the criteria, would assess whether or not he is eligible for it, and once he knew he was eligible, he would just go ahead and do it.
A grant program is an administrative program that's administered by a particular department—in the case at hand, likely Parks Canada—for which there would be criteria, for which there would be an appropriation, and for which somebody who was interested in availing themselves of a particular grant would put forward a proposal for eligibility, which would have to be analyzed and maybe have conditions attached to it.