It rather goes to the issue of what's a tax expenditure. As I mentioned earlier, we define a tax expenditure as any deviation from a benchmarked tax system. We define our benchmarked tax system as broadly as possible, so we report on as many tax expenditures as possible really.
In that context, we capture a whole range of different measures that serve different purposes in the tax system. Some, as the Auditor General observed, are closer to substitutes for direct spending, but many are not. They go to the accurate measurement of income. They go to simplicity. For example, we report as a tax expenditure the taxation of capital gains on realization as opposed to accrual. We do that for practical purposes. It would be extraordinarily complex to tax capital gains as they accrue before the property is sold.
I say that to point out that there is not a homogenous nature to a tax expenditure. There's a vast range of measures, and in looking at them in terms of how you evaluate them, you need to take into account and look at the risks associated with them, the expenditures, whether or not they're really an integral part of the tax system and whether the risks are perhaps not as high. You need to understand the cost of them and how they're performing but to look at them in slightly different lights.