I'd like to make a very brief point, Mr. Chairman.
If one were to accept the legal opinion as the basis for determining the accounting, would that not require the Treasury Board to revisit its policy on payables at year-end? The reason is that this legal opinion would have broader implications than just the particular case in point here. It would have broader implications for recording other liabilities and charging them against the appropriation as well. To the best of my knowledge, the PAYE policy has not been revised.