Mr. Bourque, CP has a yard in my riding. It's Ogden. When the stockyards were built, it was on the edge of the city, and now Calgary has built itself all around the shunting yard. Until very recently, right next to my constituency office, the shunting was blocking the traffic every single day along the main arteries. I notice a lot of businesses have moved into the area because of the spur lines. There are a lot of spur lines that go out, and that makes it really easy for them to move products.
Can you explain a bit more how this would work under the Income Tax Act, which we're proposing here? Are you talking about laying new track, or are you talking about maintaining current track, or are you talking about making it parallel lines in order to maximize how much product can be moved over it? Can you give some more explanation on that?