I just have a few points to make.
Another relevant legal case has just been.... There's an opinion in the court with CRTC on part II of the Broadcasting Act on broadcasting fees. The Federal Court of Appeal ruled on that just recently, recognizing that the fees the government charges are legitimate.
Secondly, there's been some question as to the applicability of the User Fees Act. Our approach has been that all those fees that meet the definition of a user fee under the act must be reported annually in departmental performance reports, and they are being reported; those 220 clusters of fees are all reported in terms of revenues, performance standards, and so on. Even though the act may not require that they be reported, we have achieved that in fact by issuing guidance and policies to departments. The particular aspects of accountability in the User Fees Act deal with only new and amended fees. So there are some distinctions within the User Fees Act itself.
My last point concerns the guide on costing. That is something we've been working on for a couple of years. We had it issued as a draft for more than a year, getting feedback. It's a very detailed document, with lots of tools for departments. It was only finalized recently. We will be supplementing that kind of guide with a suite of financial management policies that indicate the principles for good costing. One of those will be a policy on resource management.
So we are trying to strike the policies at an appropriate level and give more detailed guidance, which can then be used as a tool.
Thank you.