If I may, I would like to clarify, because I think there's confusion around some important concepts.
From at least 2009, the Department of Finance used a fairly clear definition setting out the meaning of a fossil fuel subsidy in a tax context. In fact, this definition was in the Office of the Auditor General's report. There was no ambiguity.
For some years now, our annual report on tax expenditures has included our understanding of it, of taxation measures that support the production or consumption of fossil fuels. That was made clear.
The disagreement with the Office of the Auditor General lies in the definition of an inefficient subsidy. This is where, again, the department has—