In terms of the administration of SR and ED, one of the things that has been raised over time, certainly, is the complexity associated with the SR and ED program and the uncertainty of whether or not an SR and ED application will be favourably reviewed by the CRA.
Budget 2012 announces a couple of actions in that regard, one of which is that the Canada Revenue Agency will undertake a pilot project to look at the feasibility of a pre-approval system for the SR and ED program. They're enhancing some of their web-based tools that businesses can use to help work through the eligibility criteria. The CRA is committed as well to make more frequent use of tax alerts and to liaise with industry in the most productive manner possible. Certainly the CRA is undertaking efforts that will facilitate those compliance and administration issues.