You mentioned this in your commentary, but I wonder if there are any specifics around what are sometimes referenced as boutique tax credits, something that the folks who do our accounting for us in this country wrestle with every day. They're very expensive in terms of a regulatory burden on Canadians filing taxes and also on businesses.
Has there been any assessment, to your knowledge, of what's called the free-rider effect on some of these boutique tax credits? You made reference to offering tax credits to incentivize people to do something they were going to do anyway, which is sometimes called the free-rider effect. Government reduces the revenue to encourage people to do something that, in effect, doesn't have any impact on what we were hoping to have an impact on, whether it's kids in sports or attending music programs or whatnot.
Have you seen any federal government assessment, or has your group done any assessment, on what percentage of people taking advantage of those tax credits were doing so and going to perform those activities anyway?