The proxy was put in place in 2002 to simplify things. As Canadian Manufacturers and Exporters has indicated, it's really to reduce audit angst. When Canada Revenue Agency gets a claim that uses traditional overhead, they have a real problem with it because it can be neither proven nor disproven. It causes a lot of angst for taxpayers. In an attempt to avoid that, the proxy method was brought in.
I heard the testimony on Thursday where it was indicated that too many people are using the proxy because it's too generous. That's not what we find at all. We actually have an internal policy that the traditional has to exceed the benefit from proxy by a very significant amount before we will even use traditional overhead because of the audit problems that occur.