Thank you very much for the question.
With respect to the Greenhouse Gas Pollution Pricing Act specifically, consideration was given under of part 1 of the fuel charge. I should note that it was Finance Canada that led the development and the implementation of part 1, along with the Canada Revenue Agency.
There are exemptions for farmers, in terms of coverage. In jurisdictions where it applies, the federal fuel charge does not apply to biological emissions from livestock, or to gasoline or diesel used on farms in trucks and farm machinery. Similarly, for the related policy, in terms of the return of direct proceeds from the fuel charge, in jurisdictions where it is returned directly—primarily to households—there is an increasing 10% supplement for rural areas. There is a front-end and a back-end consideration of rural communities.