With respect to the first question, I think it's important to understand what the proposed digital services tax is about and what it's not about. It's not about taxing consumption in Canada. As you know, Bill C-30 includes measures to require the collection of GST by non-residents who are providing certain services.
What the proposed digital services tax is about in a corporate taxation context is making sure that where value is created in Canada, it's subject to tax. The value that's created—which is novel in the digital environment—is essentially the monetization of user data, meaning the data we all provide when we participate in social media, search engines, and so on. That data is often monetized and that value is created in Canada, and it's appropriate that it be taxed.
That's what it's about. There is no exclusion for any particular enterprise. There is a scope proposed for the tax, and that scope would not normally include the sale per se of goods or services. It may include situations where there is data harvested through that activity. That may be within the scope of the proposed tax.