In a previous life, before I went into the private sector, I worked for the Canada Revenue Agency for six years. So I can see both sides. Unfortunately, the research and development program has become very complex. Right now, with computers being available, the government, and the Canada Revenue Agency in particular are increasingly asking for comprehensive reports. That might be the basic problem.
I remember that, when I was an auditor, I was not able to shake the image of a person who was there to prevent something from happening. So the auditor's job was to bring in revenue for the government; that was the auditor's mandate. All of a sudden, this same person is being asked to change hats and to become a provider of funds. In auditors' minds, it is difficult to take away the essence of the work for which they have trained for 15 years.
People who work in research and development are often in a position for one, two or three years before they are transferred to another position. Perhaps the answer would be to transfer that responsibility to another institution, such as the National Research Council of Canada, where people are used to giving money instead of taking money. I can tell you that, as a private practitioner, I don't handle the research and development claims or the reports myself. A form has to be filled out to make a claim, The current practice is to let experts do it and they take a certain percentage. Those people are there because the demand is there.