I think the answer to that is definitely yes, because if we think about it, there are three types of ownership of properties. There are properties that would be in the commercial mainstream, which would be owned by investors, developers, and so on, and those properties would be renovated to maintain the heritage character, and would likely either be used in some kind of commercial activity on the owner's behalf or be used for rental purposes. If they were used for rental purposes, there would be certain income tax rules applicable to them, which might constrain the ability to claim capital cost allowance. Tax credits would certainly help there.
There's home ownership, which in the context of the tax system is not something that is owned unless it's being renovated for rental purposes, in which case it would be the same. There may be other residential buildings that are not used for rental, but you may want to encourage them as well.
Then there's the non-profit sector, and there's the government sector, which owns a lot of heritage properties from coast to coast for, which the tax system—