The box-top sets in question are the decoders that are used for satellite or cable television. It's actually not an accelerated capital cost allowance that is provided, but really one that reflects the economic life of the asset. The change that was proposed in the budget and that is included in Bill C-47 is simply intended to bring the CCA rate into line with the economic useful life of the underlying asset. It was a particular item that was identified by the department. We are constantly looking at the rates that are provided for tax depreciation to ensure that they accurately reflect the economics of the particular assets, and this is one that was identified and brought forward as part of the regular process.
