In terms of the fiscal measures contained in Bill C-48, the measures by and large are what the Department of Finance considers integrity measures. Those are measures that protect the functioning of the Income Tax Act as intended. With respect to comfort letters or technical changes, those are things that do not affect the policy framework of the provisions.
The short answer is that, in the bill that is before the committee today, it does not represent either an increase or decrease in revenue, in terms of the fiscal framework.