In terms of the additional allowances, there was an increase in the allowance for small Canadian-owned companies to take advantage of the credit. I think the estimated benefit is around $70 million over a period of two years.
What we were looking at was to make the tax credit refundable, or at least partially refundable, so companies that are making investments in R and D today get the credit today for those tax measures. The changes that were made will provide marginal benefits for some of the smaller R and D performers, but certainly fell short of that refundability.