With respect to the first question, the wage subsidy, as I think the committee is aware, is delivered through the Income Tax Act. That act has provisions precluding the release of information. There is an exception with respect to the wage subsidy. With respect to the names of recipients, those names are available on the CRA website. That is, in essence, my response to the first question.
With respect to the second question, I think the minister responded to this, to a large extent. As the committee is aware, the objective of the wage subsidy is to support the retention and rehiring of workers by firms affected by the pandemic. The way it does that is by a month-over-month comparison of revenue drop. These are the requirements to qualify for a wage subsidy, and that wage subsidy is created by the level of revenue decline in any given month.