The recommendation we made in paragraph 3.61 was that “The Department of Finance Canada should conduct systematic and ongoing prioritized evaluations of all tax-based expenditures, similar to what all departments and agencies are required to do for direct program spending.” Then we list what that should include.
I think the fact that in paragraph 3.60 we talk about the fact that there were some risks identified in these tax measures speaks to the importance of doing later evaluations once they have been implemented, understanding that all tax measures, all of these tax-based expenditures, have risks associated with them. But all government programs have risks associated with them. I think the fact that programs have risks associated with them, whether they're tax-based expenditures or direct spending programs, is exactly the reason why there need to be systematic evaluations covering all aspects of the evaluations. That's why we made that specific recommendation in paragraph 3.61.