In your question, you're touching on something we have dealt with as well in our recommendation in paragraph 3.33, where we say, “To adequately support parliamentary oversight, the Department of Finance Canada should adopt improved reporting practices for tax-based expenditures to provide additional information, including cross-references of tax expenditures to direct program spending, so that readers can understand total government spending”.
It's important to do the evaluations of the tax measures, the tax-based expenditures, but I think that's also why it's important to make sure that when people see this type of a program, they can understand if there are other types of programs that would be linked to the tax measure. As I understood your question, you're talking about an evaluation of more than just the individual tax measure, which we think is something that should be done and which is part of our recommendation in paragraph 3.61. You're talking about an evaluation that would look at the broader interaction of this tax measure with other measures, whether they be tax measures or direct program spending. We would say that at least the first step in that is our other recommendation in paragraph 3.33 that helps the reader understand the linkage between a particular tax measure and direct program spending.