We have detailed discussions about this in our recommendations. It basically breaks down to three.
In our view there is a role to be played in a combination of a tax credit based funding, which is historically how many of our provinces have done it. That has the value of being agnostic. One of the reasons why, in our view, anyway, the IDM tax credits that have emerged particularly in Quebec and in Ontario have been successful is that they were deployed as economic development plans and not necessarily as a cultural policy objective.
There is a tie to Canadian labour. You have to have labour doing the work that is resident in the province for a certain amount of time. That's what you have to have to be eligible. That makes sense. It's an economic development about building jobs. That's a prerequisite. That tax credit is useful for some types of companies, but it means you are going to get that money after you have delivered and completed your project. That could be years out. A smaller company may have cashflow challenges, in which case direct funding options for them are often good. They fill a role in the ecosystem with respect to making sure they can survive over long periods of time. There is a role to be played there.
The linkage of an IDM fund to what was originally the Canadian Television Fund and got split into two streams is slightly problematic insofar as it is informed by a television and film perspective—I will call it a bias—that doesn't necessarily reflect the full roster of IDM production, especially on the game side, which from a production standpoint operates very differently, especially for the smaller projects. Hiving it off is worthwhile.