To clarify, there are two measures. When you said “exploration” in a general sense, I then went with the idea that you were talking about the discovery well measure.
There is another measure with regard to reclassification of Canadian development expenses for flow-through share investors. That's a different measure altogether, the one that's for smaller companies. In the normal context, that measure is for a development expense; therefore, it would normally be deductible at only 30% for that company, on a declining-balance basis. That company, on those particular measures, can essentially reclassify that. We would know it's a development expense, normally deductible at only 30%, but we would let them reclassify it as an exploration expense—which, in any other context, would not be considered an exploration expense—and allow it to be deducted at 100%, but it's not actually the company, in that case, that's deducting it at 100%.