The gas tax was the result of an agreement that was signed with the provinces and territories in 2014. It has 18 different categories of investment, so it's very broad. It can do sidewalks. It can do water. It can do connectivity. It's really the municipalities that prioritize its capital.
It's not operating, so there is a restriction there to prioritize infrastructure they need. It can pay for 100% of the projects. There is no cost-sharing requirement. No applications are required. There's reporting after the fact on what they've done, and it is audited after the fact. It isn't a project-by-project application, so it's quite flexible.
Also, they can save it, so if a smaller municipality wanted to do a big project the following year, they could save that money for the following year.