It depends on which side of the business you represent, large or small, whether or not you're in favour of extending the CCPC refundable tax credit model to large business. Large business obviously would like to see that.
Since the AIAC represents a collection of both small and large businesses, we don't have a strong opinion either way. It would certainly mobilize that money more effectively, obviously, if it were refundable, but I understand the government's reasons for the current model.
What our recommendation was speaking to was the fact that there is this storehouse of credits that have in fact been earned. They are owed. They could be collected at any time, the timing of which is not dependent on any government policy. It's simply dependent on accounting.
The government has an opportunity to leverage that storehouse of earned but unclaimed credits to its own ends, in a sense, by deciding that increasing our R and D infrastructure is something it would like to support. The government has a tool available, which is fiscally neutral, to effectively encourage that.