Thank you, Mr. Chairman. Mr. Chair, I guess I was not thinking about the size of the lot, unfortunately, but I see that where the deputy minister is coming from. He is correct that those lots are substantially bigger than residential lots across the street.

My next question is on a different line, Mr. Chairman. Mr. Chairman, I know that the department goes into the hinterland and taxes cabins, so I am wondering what the position of the department is in as far as taxing cabins that are used for harvesting. I am referring to, I think we could have a fairly broad definition of harvesting, but keep it to hunting and trapping at this point. I am wondering if there are any different designations by the department on whether or not an individual is using a cabin for recreational activities, something that they can drive to and have their picnics and so on, versus where the individuals are having cabins along rivers that they are boating to and snowmobiling to and so on. I am wondering if there is any difference in that designation, first of all. Thank you, Mr. Chairman.

Thank you, Mr. Beaulieu. Minister Sebert.

Yes. I cannot speak to deferred designations. I am not certain if that would be part of what this department does. I do not think so. I do realize that the taxation of cabins is a difficult issue, of course. In those areas with settled land claims, it is not a problem anymore; that has been resolved, or on treaty land. I realize there is an awful lot of land in the unsettled areas that is outside those two situations. I do know that we are attempting to, of course, resolve the land claims in those unsettled areas, which would hopefully resolve this thorny problem, which I do realize is an issue, certainly in the Fort Resolution and Fort Smith area. I do understand that. Thank you, Mr. Chair.

Thank you, Minister Sebert. Mr. Beaulieu.

Thank you, Mr. Chairman. Mr. Chairman, as quickly as possible, I wonder if there is a difference in the designation of the taxing of cabins if the owner is treaty or if the owner is Metis or non-Aboriginal? Thank you, Mr. Chair.

Thank you, Mr. Beaulieu. Minister Sebert.

I think the determining factor is where the cabin is located. If it is in a settled land claims area or on treaty land, that resolves the question. With respect to the other part of the question asked, I do not believe that MACA does differentiate between the owners of the cabins. Thank you.

Thank you, Minister Sebert. Mr. Beaulieu.

Thank you, Mr. Chairman. That just confuses me a bit because of MACA's involvement. When I was at the far end of Artillery Lake two summers ago, the people who landed there and started posting letters on cabins were from the Department of Lands, not MACA. I am just wondering: how MACA is involved with taxing cabins in the bush? Thank you.

Thank you, Mr. Beaulieu. Mr. Sebert.

Well, there are several different departments involved in this. Of course, I have mentioned MACA. Taxation, of course, taxation amounts are pursued by the Department of Finance. I do not know if Mr. Hagen wants to add anything to this. We do realize this is a complex issue that we would all want resolved by the settlement of land claims. Thank you.

Thank you, Mr. Sebert. Mr. Hagen.

Thank you, Mr. Hagen. Mr. Beaulieu, your time has expired. Next, we have Mr. McNeely.

Thank you, Mr. Chair. My question is on page 320. On the budgetary number allowances for the program detail and looking forward from this budget, were there resources allowed or budgeted for on the five-year devolution review that would most likely cost them some efforts towards entering into the five-year review negotiations? Thank you, Mr. Chair.

Thank you, Mr. McNeely. Minister Sebert.

Sorry, I am not entirely sure I understand the question. I understand the Member is pointing to something on page 320; could he direct us to which line?

Thank you, Mr. Minister Sebert. Mr. McNeely.

Yes, thank you, Mr. Chair. I'll clarify it a little bit more. There are seven entries there underneath the program detail, and I am just wondering if there was money set aside within those entries for the five-year review, the five-year devolution review?

Thank you, Mr. McNeely. Minister Sebert.

Well, of course, Mr. Chair, we are always reviewing our estimates going ahead. There is no money specifically set aside for a five-year review as I understand it. Thank you.

Thank you, Minister Sebert. Mr. McNeely.

Thank you, Mr. Chair. Do you think we should allow for some costs within our budget for the five-year review if we are going to hire a consultant to do a five-year review? I am not too sure of the details, the terms and conditions throughout the process for the five-year review; I am just wondering if we have allowed some resources for that particular process? Thank you, Mr. Chair.

Thank you, Mr. McNeely. Mr. Hagen.