Our recommendation is aimed at ensuring that capital cost allowance or tax appreciation is competitive, and as a technology changes, as the useful life of an asset changes, if the rates don't keep up, then you're putting business at a competitive disadvantage. Usually what happens is that things change such that lives may shorten, and CCA rates should reflect that. So it was a general recommendation, not looking to incent one industry versus another, but ensuring that this is regularly reviewed and is made current with respect to current technology.
