From our perspective, there are certainly many ways to achieve that goal, and I think the business community would be pleased if the government were to take one of those paths toward that end. The method that we prefer, that we've suggested, is to borrow from the U.S. approach, which is to allow 100% deductibility in the first year for certain types of assets.
The way that the government could work to control the costs is by setting a threshold under which there would be a 100% deductibility. For example, in the U.S., it started at $500,000 under Obama; it's now a million dollars in the first year.
We have suggested that the Canadian government could announce a multi-year plan whereby there would be 100% deductibility under $100,000 or $200,000 in year one, and then the bar would go up after that. That's the way that Parliament may find its way to afford it. While the small and medium-sized firms would get the benefit right away, it would be a pathway for the future.