As mentioned earlier, there is unfairness when similar situations are treated differently by the taxation system. The issues put forward by the government in this regard are relevant.
Once again the point is not to jeopardize the competitiveness of companies, nor to prevent them from investing in subsequent development when it is very important that they do so. There are certainly concerns around exceptions that must be looked at. Fairness is an important element, but it should not be seen as inimical to efficiency, because we want to encourage Canadians to create businesses that will grow and make our economy even more dynamic.