Thank you, Mr. Chair, and my thanks to the witnesses for appearing. It's a challenge for us to get questions to everybody around the table.
Mr. Christianson, you were talking about an income tax deduction, and you also spoke about a tax credit. What would the difference in accessibility be for both? In your first recommendation, you talk about a tax credit and then you talk about a tax deduction. Where do you see the differences? Could you clarify that?