So how do we make these programs easier for SMEs to use?
To both Mr. Lennox and Mr. Kaumeyer, how do we make IRAP more accessible?
I think, Mr. Lennox, you had a limit where you said we should probably make it more available to larger companies.
Perhaps you could also comment on R and D refundability. We didn't hear anybody asking for R and D credits to be refundable.