Yes.
The whole idea behind our vision with an innovation box or a patent box, as you mentioned, is moving from inputs to outcomes. For those on the committee who may not be familiar, it's an income-based incentive to encourage the commercialization of IP in Canada rather than direct R and D spending. More than a dozen European Union countries have implemented some form of patent box, along with China, Australia and the United Kingdom. One of the reasons for that is that these tend to be more effective for small, open economies like Canada's that rely not only on exports but also on global value chains.
We are really trying to rebalance SR and ED with this patent box to say that, if you want the benefits in terms of better tax treatment, you can have those, but you need to be commercializing that IP here in Canada and ensuring the value and the wealth of that flows back to our economy and to Canadians.