So that's a tax expenditure.
Let's move on to another subject, deductions in respect of interest on loans for investing outside Canada. We know that the Conservatives have come back to the initial position on Technology Partnerships Canada. On that subject, the minister told us that it would be possible to check.
Have you assessed the possibility of drawing a distinction between loans for investments that enable Canadian companies to carry out contracts and loans that are used only to grow the business?
I'm just going to cite an example. One business in my riding has a $30 million contract in London. It may have to buy a small SME there in order to be able to operate. The tax deduction is justified because it enables it to take its place in a globalization context. However, there may be significant excesses.
Do you evaluate that to try to find a way to eliminate the negative aspect and retain the positive aspect?