First, with regard to the link between the useful life of an asset and the CCA, as far as the oil industry is concerned, this is a measure that was implemented to encourage investment. We wanted to speed up the fiscal cycle. We recommend similar measures for information and communication technology equipment.
With regard to other industries, I am not sure, but I think that a previous government implemented accelerated capital cost allowances for environmental equipment. Basically, this has nothing to do with useful life; it is more like an incentive.