Thank you, Hilary.
On the tax side, we have to understand that these measures are announced typically through budgets. Like any tax measure, the way consultation is done at the minimum is, once the proposal is announced, the department enters into some consultation mode, often through what we call our summer release, which is the draft legislation being released during the summer, in addition to generally receiving any feedback following a budget announcement, including any feedback from provinces. Depending on the measure, there could be some consultation done before the fact, but that's not necessarily always the case.