It's certainly targeted to particular types of activities: engineering, oil and gas, agriculture, and that kind of thing. The other thing to note about the credit, and why we feel it's appropriate to phase it out, is there has been a judicial expansion of the credit beyond what we consider its appropriate policy bounds. There have been recent cases where, for example, you've got teachers who are teaching at colleges outside Canada, and they now have been found by the courts to be eligible for the credit, which is beyond where we originally thought the credit was going to apply. There's another case where, by virtue of the fact that a recruiting service was the nominal employer, the individual was eligible for it. Certainly, we've noticed an expansion of the credit and whom it's available to without any change in the legislation as to who claims it.
On November 1st, 2012. See this statement in context.