It is a subsidy.
Then you stated that you were “surprised” and “disappointed” that Natural Resources Canada wasn't tracking whether reductions happened at all. I used to work for first nations and arts groups before, and we got piddly little amounts of money. If we didn't deliver, we didn't get the money, and the feds were all over us, yet we see $134 million given out to oil companies with the objective of helping to keep our planet from being destroyed, and Natural Resources Canada doesn't track whether the job was done. How is that possible?