Unfortunately, I can't make a choice there.
First of all, I think if you follow Mr. Flaherty's proposal of having a 25% tax rate as the average of federal and provincial tax, you will create a huge advantage for investing in Canada that is not there right now. That creates what I would call branding; it brands Canada as a place to invest.
The CCA is quite different, you're absolutely right. It's essentially different cashflow, in terms of tax revenue: it does not reduce taxes, it's not a subsidy, etc. But it will target, as you suggest, and accelerate those capital investments that are so necessary for productivity, environmental improvement, and for the manufacturing industry right now as it's facing the dollar and all kinds of challenges.