Thanks for the question. This is a case where the IP would reside in Canada and the exploitation of the IP and the fruits of the R and D would be generated in Canada. A specific case for that, for example, is when a U.S. submarine has a plant in Canada and does some R and D--most of it--in Canada, but a small part is done abroad. It could be in the U.S. or in Europe.
We're simply saying that all of the R and D should be claimed in Canada, should be applicable under SR and ED. That's what we're saying. We're saying as long as the IP is exploited in Canada and by Canadians, this should be considered.