Thank you, Mr. Chair. As you've heard here already, when we did do the consulting of the stakeholders, the department did attempt to strike a balance with the various exemptions scenarios that were offered. This is what we came up with, what's in the bill here. There are a couple provisions in here that also allow for further exemptions to be prescribed under regulation, but also under the bylaw exemption from the tax, the council is given discretion to provide for exemption from the tax in addition to those required under subsection 5. When we go to clause-by-clause review, you will see it in there. So there are some areas in there that allow for it, and it would be up to the municipality. Thank you.