I just want to correct the Member, as what he stated isn't quite accurate. The approach announced in July 2018 only applied to non-motive fuel, not the carbon tax that the large emitters would pay on motive fuels. I wouldn't want the public to be under the impression that the large emitters wouldn't be paying carbon tax. However, as the Member would be aware, the approach to carbon tax that we developed needs to be consistent with the federal backstop. The federal backstop has an approach to large emitters that charges the carbon price on their output. I think that we would want to make sure that our approach aligns generally with the approach that Canada has taken, but reflects our northern realities.
We have always said that we want to mitigate the impact of the carbon tax on the cost of living. That is why we are exempting aviation fuel, rebating the carbon tax on heating fuel, and introducing the cost-of-living offset benefit when we implement the carbon tax. Our made-in-the-Northwest-Territories approach will help mitigate the impacts of the carbon tax on residents, on small business, and on those larger industries that are classified as large emitters.