Yes.
I should clarify a couple of issues. The reason a legal opinion was obtained is the Financial Administration Act was involved and there was a discussion around what gets charged to an appropriation or not. So there is a legal aspect to this; that was why the legal opinion was sought.
The government gave its reasons for justifying why that $21 million shouldn't have been recorded, and the Canada Firearms Centre indicated an unrecorded liability of $21 million in its departmental performance report, so they felt they had made the appropriate disclosure under the circumstances.