60. In our recommendations regarding the distribution of proceeds of taxes among the provinces, we have not only proceeded on more than one basis, but have provided for an element of flexibility in order to mitigate hardship. We have also provided for a periodical review so that the method of apportionment can be adapted to changing conditions from time to time on basis of experience. We have further provided for grants-in- aid both to the weaker provinces and to provinces in difficulty.