Could I ask you about businesses that cross provincial boundaries, like a bank or a railway, and the compliance of their documentation? Obviously, for railways, you have a lot of things in here already to try to cover them off.
Regarding the paperwork involved in electronic filing, some businesses might have activities that move from a province with a cap-and-trade system to a province with nothing, to a province with a carbon tax with no rebate directly to companies, to another province—say B.C.—that tried to do a revenue-neutral thing and it didn't quite work out for them. In this model of investigations and compliance, how much latitude would be given to these companies that cross different boundaries? They are not just large ones. There are some medium-sized trucking companies, for instance, that may work in all western provinces.
How much latitude would be given to them? Is there anything I might have missed in this legislation that gives them a few years to figure out their compliance and how they would file? How would you demonstrate this, in the case of an assessment or audit?