Mr. Chair, in normal systems, it's standard practice that there's an opportunity to apply refunds against amounts outstanding in the same revenue line. With the COVID benefits, as the commissioner stated, in October 2022 we had the ability to apply T1 refunds, individual refunds, to outstanding COVID debts. In February, we will have the ability in our benefit system to apply any benefit credits to outstanding COVID debts as well.
As the commissioner mentioned, this coming weekend, the treatment of debts or refunds towards COVID debts will look like any other program delivered by the Canada Revenue Agency, and we'll be able to apply those amounts to COVID debts outstanding.