It's like providing services to the cloud. Those computing services are taxable. They're taxable on the provision of them, and they're used for all sorts of purposes.
The work of digital asset mining is the providing of computer services. They are high-end, specialized and energy-intensive computer services. Those services are taxable, they should be taxable and the businesses that do them should be able to claim an input tax credit.
Much of the work that's being done to mine is work that is being done by pools. Some of those pools—many of those pools—are outside of the Canadian jurisdiction. Like any service provider, you provide the service, and when you provide the service to someone outside of Canada, that service is zero-rated. It's what makes our Canadian businesses competitive. You're not adding a tax on the service you're providing to a foreign company. The goods, the value-added tax, would be the issue for the jurisdiction—