Thank you, Mr. Chair.
Ms. MacKinnon, I'm interested in the numbers you mentioned. You say, for example, that people are encouraged to go and buy a boat in Florida. When a buyer goes to Florida to pick up their boat at a cost of $250,000, they have to pay a 10% luxury tax, or $25,000. You say that it makes more sense to go to the United States to buy it. However, when you cross the border to enter Canada, you have to pay customs duties on the exact value of the boat purchased in Florida. Do your figures take into account the fact that the tax would have to be repaid in another way before the vessel can be brought to Canada?