I thank the member on his question.
Let me say that one of the complaints we have had about SR and ED, again, mainly from small and medium-sized businesses, is that they don't have the money to hire a bunch of accountants and so on to figure out all the paperwork they need to do.
In fact, it's getting so complicated that they hire specialists and pay them contingent fees of 30% and more. This is another issue we're looking at, about how much of this SR and ED money ends up in the hands of experts and consultants and doesn't end up doing what it's supposed to do, which is to create more R and D in our country.
To simplify the SR and ED program, the proposal in the bill excludes expenditures of a capital nature, including payments in respect of the use of or the right to use capital property, from eligibility for SR and ED deductions and investment tax credits. It helps to simplify the system.