Sure, thank you. With respect to the airline change, under the Income Tax Act there's a provision that allocates corporate taxable income amongst the provinces based on certain formula. In the case of airlines, it was on air miles flown.
Now the formula doesn't work in terms of allocating to the provinces airline miles flown over the territorial waters, which includes the Bay of Fundy and Hudson Bay. All this amendment is doing is ensuring that all the airline miles flown in Canada including over territorial waters are appropriately allocated to provinces.