I would echo that comment. The accelerated capital cost allowance is a huge issue. If you're looking for any one thing that would make a difference as soon as possible, it would certainly be that. Beyond a first one, nothing leaps off the page quite to the same extent as the ACCA does. But if I were to pick one to highlight right now, it would probably be on this issue of reinvesting carbon tax revenue, however that ends up unfolding, back into the valued-added economic sector, in manufacturing specifically.
In Ontario there's a program called the SMART Green program, which was cancelled a little while ago. Effectively it provided information and incentives for manufacturers in Ontario to invest in emissions-reducing machinery and equipment. I think using carbon tax revenues to finance a program like that would be beneficial.