Thank you.
Ms. Atkinson—and probably Jason—when you had the discussion on the SR and ED program, I guess I have to be a little tough on that, because maybe some larger organizations have found it pretty helpful, but some smaller ones haven't. When you look at the SR and ED program the way it was, you see that its application was inconsistent by the CRA and that there were unpredictable results with it.
The poor little guy who has to fight the CRA through appeals, appeals, and appeals can't do it. So I would suggest that maybe it wasn't very effective for everybody; hence, some of the changes, including the CRA being able to have the expertise to do that. I just question whether the glowing comment with respect to SR and ED should have been that glowing.