Yes, Mr. Chair. Thank you.
With respect to the children's arts tax credit, the question as I understood it was whether or not fees charged by a garderie with respect to relevant activities would be eligible for the credit.
The response is that eligible expenditures and eligible activities for the children's arts tax credit are set out by regulation. What is required is that the activities are outside a school's curriculum and that they meet certain requirements with respect to the percentage of time, more than 50% of the--