It's not clear specifically which measure you're referring to, but there are a suite of measures in the Income Tax Act that touch upon education, one of which was covered by the audit: the textbook tax credit. There's an education credit.
The point made appears to be that these measures are not meeting the policy objective. I think our view would be that they are meeting the policy objective in supporting education. They're designed in a way that facilitates the claiming by the student; if the student has income...the transfer to a supporting person...or if he or she doesn't have any income...or carried forward to future years. They provide important support to assist students, but they're part of a suite of federal programs. And when we look at the operation of these tax credits, we look at them in concert with the other programs such as the Canada student loans program.