Mr. Chair, as I said earlier, the specific activities that would qualify are still being worked on with the tax policy folks in the Department of Finance. I can say that we would not audit this type of activity. We would seek to get a determination to clarify which activities qualify, and as long as the taxpayer can provide evidence of payment, that would satisfy us. I can't image us doing much more.
On March 1st, 2007. See this statement in context.