What we were looking at was whether, after implementation of these tax measures, monitoring and evaluation were done. We have defined in paragraph 3.55 what we mean by “monitoring” and in paragraph 3.56 what we mean by “evaluation”.
The reason we felt it was important to consider the evaluation aspect was that this type of evaluation is what is done for direct program spending, and there's a Treasury Board policy on direct program spending around evaluation. We felt that this type of evaluation work would be important when you're dealing with a tax measure that could be a substitute for direct spending.
Certainly, I think we have identified that Finance has done a good job with the monitoring. In only four of the eight cases did we feel they had covered off everything that we would expect them to cover off in terms of being able to say that it was evaluated. Certainly, we have agreed that they have done monitoring of them, but not to the full extent of what an evaluation would cover.