I will ask Mr. O'Connor to comment a little more on that, but one has to realize that when we decide to administer the tax, we also get the penalties and the interest as a result. The whole negotiation is the savings to a province for the collection of tax versus the additional revenue the federal government can make through penalties and interest and the cost of administration, and it's all that calculation that leads to a negotiation.
Do you want to add to this, Stephen?