Thank you very much.
To follow up on Ms. Nash's questions, I will address Mr. Lavoie.
You mentioned in your analysis that, for businesses, the cost of the changes to scientific research and experimental development tax credit would be about $660 million. However, when department representatives appeared before us, I compared your figures with those they gave us. They said the cost would be about $500 million.
What is that $160-odd-million difference due to?