Thank you for your question.
I'm going to answer in English because the subject is a bit technical.
I would say that one thing I've stressed a few times is that these are voluntary arrangements. It is not something imposed on any group at any time. If there is an interest, I think one of the things we try to ensure is that there's sufficient outreach with communities and through important organizations like the FNTC, the First Nations Tax Commission, that can help be a resource for communities that want to understand their options. If they would like to enter into these agreements, there are many opportunities to meet and to discuss, to either go to us directly or, if they feel more comfortable, through an indigenous-led organization, working with a group like the FNTC, to get information about what's available.
It is a big decision whether or not to implement a tax regime. I won't downplay that. That is a big decision that a community has to come to through its own discussions, its own priorities and its own values. We're there to be a resource. We're there to help explain, but I do acknowledge that it is a big decision. Big considerations need to go into whether to tax or not.
In terms of setting up an actual tax regime, many pre-existing models are used. I spoke about the FNGST. That's applied on the same basis as the GST rules. The CRA administers free of charge. In terms of the burden on the community itself, because we're looking at a harmonized regime with administrative support, there's help along the way. It's not that they have to take on the administration themselves.