Yes, I'll start, and we can follow up in writing, if there are additional details that Glenn could have provided.
In terms of what's in the estimates and what's not in the estimates, as Glenn explained, voted authorities are within the appropriation act that the estimates support. That's the key piece. In addition, for information, statutory items that are tied directly to a department are also included in the estimates, on a for information basis, to provide a more complete picture.
In terms of tax measures, they're not tied to a specific department. They're under the Income Tax Act, and they're reported separately in the tax expenditures report. The majority of tax expenditures are revenue changes, for example, tax credits that lower revenue, but there are some that are reported in the public accounts as expenditures. These are also reported in the tax expenditures report, not through the estimates. That's the main dichotomy.
The EI and tax measures aren't tied to a particular department. They're reported elsewhere, but the statutory and voted spending tied to departments are reported through the estimates.