Thank you for the question.
Currently, we take into account only the remittance portion of the net income of these companies. This is for the measurement of resource-related fiscal capacity. We do not include the unremitted portion of these companies' net income. The proposal that was developed in consultation with the provinces and territories is for that unremitted portion, since not all hydro-producing companies remit the same portion of their net income to the provincial government. This proposal would take that unremitted portion and include it in the corporate income tax base.