Thank you, Minister.
I think you covered everything that was really the justification.
The other point for us, which we considered in the context of how we could deliver the benefit as quickly and as efficiently as possible.... We heard from the community members that they were looking for the government to move expeditiously. The use of the disability tax credit enables us to do that. Some of the other suggestions that have come forward are administratively quite complex and would take significant time to really work our way through. It was really the speed, the efficiency and ensuring that we could get the benefit to those who are deserving of it as quickly as possible.