In the last couple of years, that would be all of the changes introduced in the scientific research and experimental development tax credit. For example, the documentation requirements are much greater than they used to be, and a lot of our members only find out when they're audited. So we actually met with CRA recently to convey that message to them and to make sure they got industry input so they could try to fix the way that.... They want to reduce red tape at the top of the pyramid, but they want that to be translated to the technological reviewers on the floor. So that's one area that is very problematic. A lot of our members think it's just not easy to apply for and to claim R and D tax credits. Also, all the changes and interpretations are very difficult to follow as well.
