The idea is the intellectual property portion of a good. It wouldn't be an exemption for a good that is protected by intellectual property, but there would be some portion that is attributable to the intellectual property, as is the case any time there's a good that has intellectual property. Some portion of that, which we say is commercialization in Canada, wouldn't be a credit, but it would be an exemption that goes with those sales. The idea is to provide a boost so that when companies are deciding at the early stages what they're going to do with their new product, they make that decision to get the intellectual property. It's a pull incentive to get them to make that upfront decision. They would get a benefit down the line, but it wouldn't be a benefit for all global sales or an immunization from tax. You would calibrate it.
On October 20th, 2017. See this statement in context.