Sure, and this is less of an opinion than a statement of fact.
In Ontario in our estimates, when a tax expenditure uses a tax system to deliver benefits to taxpayers, they are included in the expenditure estimates on an accrual basis. Ontario follows the standards established by PSAB for tax revenues, which require the disclosure of transfers through the tax system to be represented as an expense instead of being netted against revenue. We estimate these expenses every year, and then they're voted on by the legislature during appropriations approval.