I'm going to put a question to both Mr. Paton and Mr. Boucher. Your presentations contain two recommendations that the Bloc Québécois supports and which it likes. The first is that the capital cost allowance for property and equipment be accelerated, and the second is that the research and development tax credit be made refundable. That's interesting because it's a form of deferred tax; consequently, the cost to the government over a long period of time is not that great. It will ultimately recover those taxes later.
As these are targeted measures, they make it possible to give businesses more cash where they need it, compared to a general tax cut which would help businesses that are already doing well.
I know that, in an ideal world, you want to get help and not to pay any taxes. But if you had to choose, what would be more beneficial for our economy, targeted measures or general measures?