The only reference we made in comparison to other jurisdictions was in paragraph 3.29, and this was in terms of the type of information that is made public by other jurisdictions. In paragraph 3.29, we refer to Australia, France, and Pennsylvania, and the types of things they include. For example:
...a short description of the tax measure, a discussion of its purpose or objective, the future cost of each tax expenditure, the number of beneficiaries, the administrative costs, and the reliability of the estimation method, as well as references to direct spending programs.
I think if you look at Finance Canada's report on tax expenditures, you will see that there is a lot of information contained in there. However, when we compared it to reports that were produced in other jurisdictions, we felt there was room for Finance Canada to improve its reporting on its tax expenditures.