Thank you very much, Chair.
Thank you all for being here this afternoon. I appreciate all your input.
I first want to address my questions to Professor Tedds. You're a professor of public administration, public policy, and as you know, governments have a number of tools at their disposal to influence behaviour, all the way from exhortation to compelling behaviour. The tax system is one of those methods on the spectrum of how to influence behaviour.
You had indicated earlier that you weren't in favour of what you called a boutique tax credit, speaking of the fitness tax credit. What would you have done differently from what we did, in terms of introducing this tax credit? The reason we did it, of course, as you well know, was to promote physical fitness among our youth. What would you have done differently had you been able to introduce such a policy yourself?