If I may, I will start with the first part of your question.
In our view, it is not a tax. This bill actually specifies that judges must follow the overall sentencing principles, meaning the totality principle and the principles of general deterrence and specific deterrence.
So we don't see it as a tax, especially since a number of provinces have option programs. As a result, that provides for a solution other than prison. In the provinces and territories where there are no such programs, there are other measures, such as community services or other services, that allow offenders to fulfill their surcharge obligations.