Sorry, my French is not good enough to talk tax. I'll have to respond in English.
One model we've looked at is the U.K. model. They've introduced the “patent box” regime and it seems to be having some effect. Essentially what you're doing is giving a favourable tax rate to companies that do R and D in your country. You can set it up in a way to make sure that it's actually being used for its intended purpose.
I'd start with the U.K. as a model to look at and then determine if that's appropriate here in Canada. Part of the reason we think this is important is because some of the U.S. tax reform changes actually make Canada's existing SR and ED credits, which encourage research and development, less effective. This is part of the U.S. strategy to draw more capital outside of Canada and other countries into the U.S.
We think our existing suite of R and D supporting programs have now been hurt by the U.S. reform, so a U.K.-style patent box could be a useful counter to that.