One other example of an unintended consequence of the iZEV program was one manufacturer despecking the battery of the vehicle to bring it under the threshold and therefore make it eligible for the federal rebate.
Here you have a customer who then buys a vehicle and has a suboptimal electric vehicle experience, which is not what you want to achieve at the end of the day with a rebate. This is what we call unintended pricing consequences. They could happen, which is why we're specifically proposing that you align with the Canadian income tax bracket and assess it as a progressive tax. Tax the 10% on the amount above $100,000. With that, you get rid of some of those unintended consequences we were just discussing. It happens way too often.
By the way, you would also increase the chances of actually generating some revenue from this tax.