The first question related to non-profit organizations and charities. In designing the wage subsidy over a short period of time, we did engage with the charitable sector to understand the particular challenges they face. I'll briefly point out two areas of flexibility there. One is with respect to government funding. There is election in the legislation that allows a charity or a non-profit organization to either include or exclude that, and depending on how it's funded, that might be to its advantage, or not. For example, if it has funding that is permanent, it would probably want to exclude it. If it has funding that is based on a service fee from government, then it would probably want to include it in the calculation. The second area of flexibility relates to the reference period in terms of either comparing, for example, March 2020 to March 2019, or, alternatively, looking at February and March of this year and seeing how revenues have been affected. There is some flexibility in there to accommodate the particular needs of non-profits and charities.
The third question related to first nations corporations. A first nation corporation that is owned by a first nation individual would qualify for the wage subsidy. The legislation excludes corporations owned by governments, corporations that are exempt on that basis. That issue has been brought to our attention, that there may be circumstances that are somewhat different with respect to first nations corporations, and we're looking at those submissions.