You're getting out of my area of expertise. I do know that it has been very important for Canadian railways to consider the capital cost allowances, for example, on acquisition of railway locomotives. We have often been viewed as being at a disadvantage against other countries in how quickly railways can write off the locomotives or other railway rolling stock they purchase. This may also apply with transit buses.
I'm afraid it's not an area where I have expertise. In general, once there is a policy of finding ways to facilitate the development and sustaining of public transit, there are obviously various fiscal tools that could be used. I'm afraid I'm not an expert to recommend one over another.