It's now at the stage where it is very important, because we've had, I believe, three years. If you think of the types of investments you've talked about in the chemistry sector, you're seven years from thinking about it; there is the final investment decision, building, commissioning, and reaching commercial operation, and if you can't guarantee that this measure is there, you can't build that into your business case. Three years ago we were okay with 10 years. We're now getting near the point where what's remaining of that 10-year window is not enough.
But the second factor is also important, which is looking at the eligibility class. Class 43 right now in Canada is just machinery and equipment. In the United States, it's a much broader coverage. It includes site preparation, roads, curbs, and supporting infrastructure for machinery and equipment. Basically, everything that's invested, except for the permanent buildings on the site, is eligible for the capital cost allowance.