I'm not sure I got all of that, but first, as far as refundability is concerned, our position is that there is some broader refundability that would be appropriate, and that's actually to attract business into Canada. Right now what happens is that foreign companies, for example, U.S. companies that come to Canada, actually don't benefit from the refundability, surprising as that may be, from the tax credit system. So refundability would encourage them to come to Canada.
On the issue of the SR and ED program and its administration and the complexities around its administration, we think improvements could be made in that area. Frankly, I think that goes along our general theme of simplicity to the whole tax system.