Thank you, Mr. Chair. It is unfortunately not in my notes, but my recollection on this one is that we did look at this issue with the Department of Justice and the Department of Finance with regards to the ability to tax a higher level of government and whether it needed to be included in the bill.

If I recall correctly, and I would need to go back and just confirm this, but I believe the understanding we were left with was that we did not need to specifically exclude Government of Canada in the bill, that they could opt out because they are a higher level of government, but I would want to go back and confirm that and send that back.