I apologize. I confused it with a different measure. You're absolutely correct.
Flow-through shares allow resource companies to raise money more effectively by effectively transferring some of their qualifying expenses, such as Canadian exploration expenses and development expenses, to their investors, who can use the deductions.
When you enter into a flow-through share agreement, the corporation is required to incur those expenses within a fixed period of time. These rules provide essentially an extra year for the company to incur those expenses. That's in response to the COVID-19 pandemic, which prevented a lot of companies from engaging in their normal exploration activities.