I'd like to focus on this panoply of little tax credits in general and the children's fitness tax credit in particular. In terms of how you determine eligibility for that fitness tax credit, I'm told that really depends on the amount of sweat involved in the activity. Soccer and hockey would clearly qualify, I guess, but violin and piano playing wouldn't. But then you have intermediate cases like ballet or yoga. I'm not sure if those generate sufficient sweat.
My question is how you monitor, control, and enforce that. Does one need to have random checks such that agents from CRA go out and measure the beads of perspiration on the foreheads of the children of the nation? How does one administer such a program.