I will mention one thing the government can look at in particular, which is the complete elimination of capital expenditures used for R and D purposes. Under the SR and ED program, this will be completely eliminated starting next year. This year you might see an increase in capital expenditures for R and D because it's the last year that companies can take advantage of it.
When I looked at the list of 26 countries that provide tax incentives for research and development, only four out of 26 don't have some kind of capital incentive for R and D purposes. You may want to consider either keeping the capital expenditure under the current SR and ED program, given that it costs $50 million a year according to Finance, or you can do what four other countries like the U.K. are doing: use the ACCA mechanism for machinery and equipment used for R and D purposes, not for processing or production. I think it would be a tax incentive.
As I said, Mega Bloks didn't bring back its fabrication here without having some knowledge of the way to set up their production lines and what kind of machinery to use. That would be my suggestion. This is the only place where Canada doesn't have anything.