With regard to the interest expense item, we've heard some interest in exploring that from a government perspective. We want to make sure that government is aware that this is a priority for us. We definitely recognize the importance of the eligibility for interest expense, and we would encourage the government to explore the competitiveness implications of any changes, and to also consider any offsets in the event it does want to advance these changes, such as immediate deductibility.
The second point I raised was in relation to changes to large corporation tax administration. This is really a piece that the federal government has had in place for some time. What it does is tie up disputed tax revenues with the federal government, pending the resolution of certain tax disputes. This keeps, effectively, capital on the sidelines, to the tune of billions. We're asking for government to update its administration procedure so it's consistent with other jurisdictions, just remove requirements to effectively have our capital tied up, pre-fund amounts that are in dispute, and expedite the timelines for resolving the disputes.
Finally, our request—the third point that I raised—was in relation to access to capital for small and medium-sized companies. As I mentioned in my comments today, access to capital has been very substantive for our industry from an impact perspective, particularly for the small and medium-sized producers. Tools to temporarily or more permanently find ways to encourage these companies to raise capital would be exceptionally welcome at this point in time. Things such as flow-through shares and funding to help assist with reclamation and remediation are a couple of tools in that regard.