This is a measure that would extend an accelerated capital cost allowance that was announced in budget 2019. The one that was announced in budget 2019 was for those businesses that purchased electric cars, plug-in hybrid vehicles, vehicles using hydrogen or those types of vehicles. This measure would extend that to off-road type of equipment. For instance, if you're in the mining sector with electric excavators, you could benefit from this incentive. It would be Zambonis and golf carts and all types of fully electric equipment used by businesses to extend the environmental benefits of that measure.
It's not related. That's the quick answer.