My understanding is that the two are linked. One works off the other. I don't know if there's another way to get there that you're suggesting. Maybe officials at Finance or maybe some tax specialists might know, but my understanding is that the definitions in the CEEs inform what you're able to raise using flow-through shares.
Evidence of meeting #53 for Finance in the 45th Parliament, 1st session. (The original version is on Parliament’s site, as are the minutes.) The winning word was cra.
A video is available from Parliament.
