Table:
| For the quarters and years ended December 31 | Quarters ended |  | Yeas ended |  |
| --- | --- | --- | --- | --- |
| ($ millions) | 2019 | 2018 | 2019 | 2018 |
| Weston Foods adjusted EBITDA(1) | 56 | 59 | 223 | 233 |
| Weston Foods capital expenditures | (70) | (91) | (194) | (212) |
| Distributions from Choice Properties | 82 | 43 | 325 | 43 |
| Dividends from Loblaw | – | – | 233 | 212 |
| Weston Foods income taxes paid | – | (2) | (7) | (32) |
| Other | 64 | 21 | (41) | (23) |
| GWL Corporate cash flow from operating businesses (1) | 132 | 30 | 539 | 221 |
| GWL Corporate and financing costs (i) | (24) | (33) | (109) | (108) |
| Income taxes paid | (4) | (2) | (19) | (14) |
| GWL Corporate free cash flow (1) | 104 | (5) | 411 | 99 |
Paragraphs:
GWL Corporate Free Cash Flow(1)
Following the reorganization of Choice Properties to GWL, management evaluates the cash generating capabilities of GWL Corporate(2) based on the various cash flow streams it receives from its operating subsidiaries. As a result, the GWL Corporate free cash flow(1) is based on the dividends received from Loblaw, distributions received from Choice Properties and net cash flow contributions received from Weston Foods less corporate expenses, interest and income taxes paid. Lease payments are excluded from the calculation of GWL Corporate free cash flow(1) to normalize for the impact of the implementation of IFRS 16.
(i) Included in Other and Intersegment, GWL Corporate includes all other company level activities that are not allocated to the reportable operating segments, such as net interest expense, corporate activities and administrative costs. Also included are preferred share dividends paid.
Question:
What is the basis for evaluation of cash generating capabilities of GWL?
Answer: based on the various cash flow streams it receives from its operating subsidiaries.