Mr. Chair, when a tax measure is adopted through legislation, it is approved by itself every year through the legislation that gives the authority to the Department of Finance, or CRA in this case, to issue a tax credit, if it's a tax credit. That's something different from the way the reporting is done in the main estimates. As I said before, tax expenditures are reported in an annual report called “Tax Expenditures and Evaluations”, which lists all the tax expenditures. That's one thing.
Then you also have, as an example, the refundable tax credit, which has nothing to do with the tax liability. The tax system is used to assess the eligibility of the individual to that benefit, and that benefit is accounted in the public accounts, but not accounted in the main estimates.
Going back to the question that was raised before with regard to the reporting, and shall it be reported in the main estimates, the problem is that you cannot add up tax expenditures because they don't add up because of the effect that each one has on each other. Adding a big number like this as the value of all the tax expenditure measures in the main estimates would be an impossible task.