It's the same concept. Bill C‑356 proposed a new rebate on new housing. Here, we're in exactly the same legislative environment, and the same provisions of the Excise Tax Act are involved. If you look at the exact wording of the proposed amendments to Bill C‑4, it's really about a payment and not a tax reduction. That was the ruling made in February 2024 based on case law as to whether or not amendments on GST rebates were admissible.
