I will start and then I'll ask Monsieur Domingue to add to it.
We did a performance audit on tax expenditures recently. We have a report out on it. Fundamentally we were concerned that there are some types of tax measures that, while they are appropriately accounted for as reductions of tax revenue, have the characteristics of programs that could have been issued as a grant program, for example. We felt that parliamentarians should be aware of those types of programs.
I'll ask Monsieur Domingue if he has something else to add.