Thank you very much for having asked these two questions.
With respect to your first question, it's true that the tax on luxury goods will increase federal revenue, but unfortunately decrease provincial revenue, at least for provinces that have a sales tax on goods of this kind.
Your second question was about warnings. We haven't studied the parts or divisions that did not include financial provisions or that did not generate considerable expenditures.
However, we did note that division 6 of Part 5 is identical to what is in Bill C‑17. I'm talking here of the transfer of $2 billion to the provinces to reduce health care wait times. These two provisions have exactly the same goal; at least that's how I understand it. I believe that it is included because the government expects to have Bill C‑19 adopted before Bill C‑17. We believe that this deserves the attention of parliamentarians, to avoid duplication in the objectives and expenditures. We are, after all, talking about $2 billion.