This is a complicated issue, but let me say that I believe it's true. That's why so much of the focus on the part of AUCC and COU and the research-intensive universities, the G13, has been on the indirect costs of research. When we receive research grants, which only provide for the direct costs of research, the indirect costs must come from within the universities' operating budgets. That imposes a tax, if you like, on the funds originally intended for the educational mission of the university.
So I do believe the point is well taken. If we could get funding for the full cost of research, it would help us immeasurably to address the quality-of-education issues that many of the student groups and colleagues of mine and I myself continue to address. There is an implicit tax there.