As with other legislation administered by the Canada Revenue Agency, this system includes a self-assessment principle, a self-declaration principle.
There is an advantage for farmers that I didn't mention. For others who are eligible to use the exemption certificate, the standard is to register with the Canada Revenue Agency and file returns that are generally monthly. In the case of farmers, we don't require them to meet this condition. They don't have to register for the purposes of this act.
In any case, the Canada Revenue Agency conducts audits of farmers from time to time. So, we are only going to ask them for information. We will administer this in a similar way to other statutes administered by the Canada Revenue Agency. If a farmer ever produced exemption certificates and then resold the fuel to someone else, there are rules in place to ensure that there is no diversion of fuel. This helps to respect the general structure of the legislation.