Thanks for the opportunity to comment on that point.
We're familiar with the study that's been put out. Our observation of that study is that it has been written from a particular perspective that does not represent a balanced view. There are some very fundamental errors in the study, frankly, in terms of highlighting tax deductions that are represented as being unique to the oil and gas industry but that are, in fact, applicable to other industries. The deduction of things like operating expenses is standard tax practice that applies to any industry.
So we fundamentally disagree with the conclusion of that study. I would refer you to some of the more recent work by the IEA on behalf of the G-20 that I think takes, frankly, a much more balanced view of the question and represents the oil sands in a light quite different from that of the IISD study.