It really boils down to the rationale for the tax credit. The benefit of the GST tax credit is predominantly to overcome the regressivity of a tax measure that we have implemented. So consumption taxes are known to be highly regressive; that is, they affect low-income households on a greater proportion of their income than high-income households. Through the tax credit, we are crediting these individuals for the tax they are paying, as a way to overcome this regressivity. We are putting the money back into the hands of low- and middle-income households to help overcome the regressive nature. This helps address issues related to poverty, particularly. So you are benefiting low- and middle-income households.
With respect to boutique tax credits like the METC, they are targeted to high-income individuals, individuals who do not need income support in order to increase their well-being. So with the METC, we're looking at a tax credit that solely is there to subsidize an investment that would not take place without that tax credit. It's very questionable whether there are any discernable benefits to taxpayers from that particular tax credit. That is true for tax credits such as the children's fitness tax credit and other boutique tax credits. The benefits accrue in the hands of high-income individuals at the expense of low-income individuals.