I hesitate to talk about this trust fund. This is a separate trust fund that was set up for the provinces. The money was put into this trust fund. As to what conditions and how the provinces then apply, we're not aware of all of that. There's sort of a third party, an independent trust fund that was set up, destined for the provinces. So once the money goes out the door, under the accounting rules, the federal government is entitled to record an expense.
The difficulty on the accounting is that there's a great variety in the way in which provinces record the receipt of money. There is a project, actually, with the public sector accounting standards board, that has been under way now for a couple of years, and I suspect will be under way for many years because there's a great deal of dissension in the community about how recipients should record transfers. The exposure draft that came out proposed that any funds being received by the provinces should be recorded as revenues unless there was a clear condition put on it that it had to be used for a certain purpose or over a certain time. There's a great deal of pushback on that. In fact, it would probably be very useful I think if parliamentarians would comment on this issue, because there's quite a debate going on right now, and it is all about accountabilities. The provinces record these amounts very differently, one to the other, because the rules are not absolutely clear.