Again, in terms of this split between operating and capital, that's something the government has done internally, which is certainly their right to do. I think it's certainly good that the government, because they've changed their internal decision-making processes around operating capital.... If that's how you're managing internally, I think it's very transparent to share that information with the public to explain how you're making decisions and what one wants to accomplish.
In terms of the observations we make around a broad capital definition term, it's broad in comparison with other jurisdictions. There are things included in the definition that typically one would not include in other jurisdictions. That's something that parliamentarians should be aware of. Certainly, the government is aware of it. The further you stretch the relationship between the spending and what is considered an investment, the harder it is to actually identify or determine whether it's actually a capital investment or not.
It's not to say that tax expenditures would not somehow indirectly benefit capital investment. It's simply to say that it becomes harder to actually draw a clear linkage between the two.
