My time is limited, and I would like to ask Mr. De Luca one last question.
Representatives from TSGI Chartered Accountants and from Canadian Manufacturers and Exporters told us that there were serious issues with R&D tax credit. I would like to know where the Jenkins report went wrong. This is not the first time we hear people talk about these problems, which stem from the Jenkins report. That's at least what the government is claiming.
What is the main mistake in the Jenkins report when it comes to its assessment of tax credit's usefulness?