There is a requirement to report annually on the GBA impacts of tax expenditures, on gender and diversity impacts of tax expenditures.
Where there's discretion is that there's not a requirement to report annually on all tax expenditures every year. There's some allowance, recognizing that these types of expenditures, just like the government's annual ongoing expenditures, are the same from year to year, unlike new budgets. Budgets bring forward new measures, so each budget has a new set of initiatives.
For budgets, we're covering all of them every year. With respect to the tax expenditures and programs it might make more sense to look at some during some years and look at others in other years according to relevance and according to what the capacity of the department to examine is. There's a little more discretion there to avoid repeating the same kind of analysis year after year.
In most cases there is a requirement to make information available on an annual basis.