Could I just add one point? Many provinces already have similar arrangements with their provincial sales taxes on fuels. Many farmers would already be familiar with the distinction and already have the arrangements put in place not to pay fuel tax on fuels. Indeed, in many jurisdictions those fuels are actually coloured so they can be easily distinguished.
I appreciate that there is some administrative complexity, but the point is that farmers are already used to that system, and we're trying to mirror as much as possible the existing arrangements that are in place.