International Trade committee  Sure. I can't speak to what other countries do, and I may have misunderstood you, Mr. Brison, but I thought you were saying that Canadian purchasers may favour a foreign built ship because they could get the ACCA in Canada. No, okay. As long as that's clear.... The ACCA in Cana

International Trade committee  I just want to clarify that the ACCA for ships is only available to Canadian-built and -registered vessels.

International Trade committee  There is a program, the scientific research and experimental development program, which exists now, that provides a tax credit for research and development. To the extent that shipbuilders are conducting research and development that's eligible under this program, they can receiv

International Trade committee  I'm sorry. Could you repeat the question, please?

International Trade committee  I'm sorry, I don't have the cost.

International Trade committee  I'm not sure if it's available, but if it is, we'll provide it.

International Trade committee  The accelerated capital cost allowance is only of benefit to firms that are profitable, or only of immediate benefit to firms that have a loss they can carry back—if they pay tax on the previous three years, they can use it—so it's not of benefit to all firms. Those who lease do