They are all listed in the resolution. The class is clearly designated. The expenditure must be in connection with maintenance or repairs by a taxpayer carrying on a business, or on underground development by a taxpayer operating a mine; and they must be companies which-speaking as I did colloquially-were in the 100 per cent excess profits tax bracket in the years 1943. 1944, or 1945, or the 60 per cent excess profits tax in 1946. I have explained once or twice why it is restricted to that class. It is restrictive. If it were extended to other companies, say. which paid only at the 40 per cent rate, it would be a benefit extended to those companies which it was never intended they should have. But there is no discretion in the minister as to who will get the benefit and who will not.