I'll do my best. If I'm missing some details, I might ask a member of the audit team to add something. I'll also ask the deputy minister of finance to fill in the details if I miss out.
The Department of Finance's responsibility is really to do analysis and to provide advice. The department considers fiscal impacts on the government and so on. They provide that advice to the Minister of Finance. Employment and Social Development Canada was responsible in this case for the design and rollout of the program. The department also considered the advice and the challenge function that the Department of Finance gave them on the way it was designed, the threshold, how it was rolled out and subsequent changes that might have been needed to respond to the pandemic.
It is really done in collaboration, but the ultimate decisions about the program were left to Employment and Social Development Canada.