The way the exemption worked before was that it was an exemption for a service. If you look at it in a traditional way, you would have a transit service. You would walk onto the bus and you would put change in the machine. It was a direct service.
The way it's mostly done now is through tickets, passes, Presto cards, and those kinds of things. When those cards and tickets are sold to you, the best legal characterization of that is that it is the supply of a right, not the supply of a service. It's a legal nuance. It's not taxpayers who raised it for us; it was CRA. They asked us to be more precise in terms of the way the policy should be interpreted, to say whether it is the supply of a right or of a service.