Thank you, Mr. Chair. I appreciate your good work. I wanted to say thank you very much for giving me the opportunity to ask these questions. I have found you to be very fair in your role as chair.
I will go to the questions.
You said that the HST applies to allowances of carbon emissions that exist in provincial jurisdictions where there's a cap and trade system. Does the HST apply then to the cost of the federal carbon tax in backstop jurisdictions?