Sure.
First is the financial incentive to encourage provinces to eliminate their capital taxes. Basically, capital taxes are a very inefficient form of taxation. The federal government has eliminated its general capital taxes, but the provinces have capital taxes still in place. Basically, the federal government provided an incentive to the provinces to encourage them to remove their capital taxes. Provincial capital taxes are deductible for federal income tax purposes. We would gain money as a result of their removing the taxes, because they wouldn't be deductible. We said that whatever money we gain from provinces eliminating that capital tax we're going to transfer to the provinces. Because it's a transfer from the federal government to the provincial government, it's very difficult to assess what the gender implications are. What the province is going to spend that money on and what the impact will be is very difficult to assess. I wouldn't even know where to begin to delve into what data you would try to pull up to try to determine the impacts.
The other one was reducing the tax compliance burden. That was basically to help businesses submit their payroll deductions less often than they would otherwise. So it's a simplification measure. Instead of remitting on a monthly basis, companies now remit to the CRA the money they've collected for the government less often. The gender implications of a company having to submit their remittances less often, again, would be very difficult to determine. It's purely a simplification for small business.