Since 2007, we've seen approximately 8,000 manufacturing establishments disappear from Canada as a result of the recession. Yet on the other hand, we're at record levels right now of investment in new machinery and equipment. That investment has increased from approximately $8 billion to $15 billion over the last five years. So I think a great deal of that is the need to retool and to invest in new technology. I wouldn't want to say that the accelerated depreciation has been the only factor, but I think it has been a very important factor in that. There are some companies where it doesn't figure into a long-term investment decision, and I think giving some certainty there would help to secure even more investment as a result of that.
The best case would be to make the existing system permanent. I think we also need to take a look at it more strategically in the way that, if we do go back to some form of a declining depreciation system, at least we are as competitive as the United States. Frankly, if we do go back to a declining depreciation balance, that would mean a 45% rate on a declining balance. That would make us at least competitive. I think we should be more competitive.