Thank you for that.
The home renovation tax credit, as the minister mentioned already, is a very important part of this budget, and it is an economic stimulus measure. In order to provide economic stimulus, it was essential that this credit entice people to draw their future investments forward and make their investments now rather than later. The HRTC is available for costs incurred before January 31, 2010. Hence, to the extent that you're buying hard assets and to the extent that those costs are incurred before that date--for example, if all the windows are delivered and you have paid for them--at that point they're incurred. The work has to be performed before January 31. That was an important design feature of the credit in order to, as I said, entice people to bring the credit forward. Otherwise, it doesn't really serve its purpose if you can get the credit now, pay for it, and have the work done any time you want.