First, I can say that provincial taxes aren't included in the DND estimates. Beyond that, it's difficult to determine what DND doesn't include in its estimates, because we haven't had access to its costing model.
We've obviously asked for a lot of information to come up with our own cost estimates, and we've received most of that information. However, we didn't ask for details on how they estimated the costs.
Our objective was to provide an independent estimate, not to verify how it was costing. So, it's difficult for us to determine what costs have been omitted by National Defence or why there's such a big difference between the estimates.