I'd be happy to start. I'm sure my colleagues will supplement my answer.
Yes, it is a challenge to target payments to a sector, simply because there are borderlines. Whenever you create any sector, you're going to have a challenge about who's in and who's out, no matter how well the legislation is defined or, previously, the rules are established.
In terms of establishing borderlines, I think that under the circumstances, Bill C-2 has done an excellent job to try to articulate, as much as possible, borderlines of tourism, but you can imagine how there's always a borderline situation. If you are, for example, providing food and you are a chip truck, a poutine truck, are you a restaurant or are you simply selling chocolate bars and chips? Those kinds of questions ultimately can never be fully specified in legislation, and therefore the CRA will need to do its job of looking at the facts and trying to distinguish whether you're in this sector or that sector. That's the challenge.