You must understand the way the Department of Finance assesses the concept of inefficiency.
We are currently conducting a review with Environment and Climate Change Canada of fossil fuel subsidies, and as part of that exercise, we are refining the concept of inefficiency, if I can put it that way.
That said, until 2018, the Department of Finance assessed taxation measures based on the principles of efficiency and relevance. In the context of a fossil fuel subsidy, we were looking specifically at socio-economic, environmental and other effects to determine whether a measure was efficient or not. The department took context into account. So it was a contextual analysis.