You're absolutely correct.
We initially raised this in a pre-budget consultation back in 2004 the concerns of our members about the complexity of the SR and ED tax credit. When we look back, one of the key recommendations from the Jenkins panel was to reduce the complexity.
Hand in hand with this of course is the government's intent in reviewing the whole issue of fees and contingency fees. You have to look at the complexity of a system that needs to rely on professionals to be able to do that. That is something that needs to be addressed in the future. We haven't seen anything in this legislation that addresses the issue of complexity.