We did indicate that CRA monitors the cost of implementing the new measures, and that it monitors the compliance issues and shares the relevant information with the Department of Finance on an ongoing basis. I think we say further on—for example, in paragraph 3.73—that according to the agency, adding one line to the T1 tax return related to a new non-refundable tax credit can involve significant effort and cost the agency up to a million dollars.
So they've done analysis of what the administrative impact and the administrative costs are, as well as the issues related to compliance.