Thank you, Mr. Chair.
To follow up on my colleague Guy Caron's comments about the goodwill amount, let me remind you about the GlaxoSmithKline affair. Determining the intangibles that might be part of the value of a licence agreement potentially has a number of implications. There are things like guaranteed access to new products, the right to be supplied with raw materials and bulk products, support for commercialization, technical assistance for establishing new lines, and so on. Those things cannot necessarily be calculated in terms of the costs and the profits brought in by the product in question.
Do you feel that factoring in the goodwill amount as part of a company's eligible capital creates a precedent? Evaluating the value of a brand, its intangible value, that is, could let businesses get away with not paying taxes.