I wasn't sure exactly what the question was, but what we did in that case was we looked at the overall impact of the two tax changes the government proposed. The additional work was on reusing the tax rate for the first bracket. We looked at that because everyone will benefit from the changing of that tax.
It is a wider group of Canadians who can benefit from a reduction in the rate in the first bracket. The second bracket benefits everybody who has taxable income of $45,000 and above.