The conversation before you arrived had to do with whether this is a tax credit or a tax deduction or a refundable tax credit, and things of that nature. At the top of the bill it says that this is a tax credit, and then it amends a certain section of the Income Tax Act, which may or may not be the section that needs to be amended, and then in the guts of the bill it says it's a deduction, or that “there may be deducted an amount equal to”.
So I'm not quite sure what our working assumption in here is. Is it a tax credit? Is it a refundable tax credit? Or is it a deduction?