I would like to turn to Mr. Kelly, if I could.
Mr. Kelly, first of all, given that the 2024 budget was just released this week, I must thank you for your advocacy on the Canada carbon rebates for SMEs. I understand that you worked closely with the government on this aspect.
The rebate for SMEs is an accelerated return process to provide direct refunds to small and medium-sized businesses. Can you speak to this and to your views on the government broadening its eligibility rules?